If that is her only income, you can ignore it, since it is below the filing threshold.
You do not report his/her income on your return. If it has to be reported,
at all, it goes on his own return. If your dependent child is under age 19 (or
under 24 if a full time student), he or she must file a tax return for 2018 if he
had any of the following:
1. Total income (wages,
salaries, taxable scholarship etc.) of more than $12,000 ($6350 in 2017).
2. Unearned income (interest,
dividends, capital gains) of more than $1050.
3. Unearned income over $350 and
gross income of more than $1050
4. Household employee income
(e.g. baby sitting, lawn mowing) over $2100 ($12.000 if under age 18)
5. Other self employment
income over $400, including box
7 of a 1099-MISC