if you can claim her as a dependent, she must mark it on her return whether you claim her or not.
you did not provide enough info for us to determine if she needs to file
she would be your dependent if
- Same principal abode as taxpayer for more than ½ the tax year. Temporary absences like for school are ignored
- If not a full-time student, under 19 at the end of the tax year. If a full-time student under 24 at end of tax year.
Full -time means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in or of a State or political subdivision of a State.
- Hasn’t provided over ½ his/her own support
or if not a qualifying child she could be a qualify relative if
- gross income for 2019 less than $4,200
- you provide over ½ her support
- isn’t a qualifying child of another taxpayer
she has to file if she can be claimed as a dependent if
You must file a return if any of the following apply.
• her unearned income was over $1,100.
• her earned income was over $12,200.
• her gross income was more than the larger of—
• $1,100, or
• her earned income (up to $11,850) plus $350.
