My daughter earned 7,339 in wages and received a 1099-Q with earnings of $9,837, does she need to file federal taxes?

[KrisD]

Yes.

Filing requirements for a dependent are as follows: 

"You must file a return if any of the following apply. 1. Your unearned income was more than $1,050. 2. Your earned income was more than $12,000. 3. Your gross income was more than the larger of— a. $1,050, or b. Your earned income (up to $11,650) plus $350."