My daughter is still fully a dependent for my tax returns. However, my employer gave her a part-time side job as a normal employee and gave her a W2. She earned a little over $2100 and has no other income. The IRS says she only needs to file if she earned more than $3100.
Her taxed withholding amount was about $25 (does not include Medicare or SSA deductions, obviously). Should I file a tax return for her and see if she gets the $25 back? Are there any hidden downsides to doing that?