Is there a minimum you have to make to need to file? My little sister is in school and nannied part time the end of last year. She said she make about $5500.
Was she paid legally or under the table? If she was paid in cash then by filing she would probably owe extra taxes to cover payroll taxes that were not withheld. If she was paid and taxes were already taken out she might get a refund if any income tax was withheld.