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Re:On Receiving my Certificate of Loss of Nationality by jfk13 on Thursday October 14, 2021 @04:43PM (#28869812)
Does she earn much? If her income is low enough, she may be exempt from filing.

https://www.hrblock.com/tax-center/income/other-income/how-m...

(Note that I am not a tax professional and you should not rely on anything I say.)

Re:On Receiving my Certificate of Loss of Nationality by BayAreaEscapee on Friday October 15, 2021 @06:22AM (#28876199)
It doesn't matter. If she has bank accounts abroad exceeding the threshold, she's obliged to file just to disclose her foreign bank accounts.