If you are asking about the requirements to claim her as a dependent on your taxes, it is $4,200. Click here: Credit for Other Dependents You do not report her winnings on your on taxes. If you are asking if she needs to file her own taxes, To see the filing requirement, see the images below:
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"