My daughter only made $45.00 on her 2016 w2. Does she need to file?

[AmyW · Accepted solution]

The IRS requires a tax return to be filed for your daughter if she has:

• unearned income was over $1,050
• earned income was over $6,300, or
• earned and unearned income together total more than the larger of (1) $1,050, or (2) total earned income (up to $6,300) plus $350.

You can learn more about the filing requirement for dependents here. 

[dlbell25]

No, she does not have to file legally. But it would be a good learning experience for her.