I am self-employed and paid my 3 year old daughter $2,000 for modeling promotional photographs for my business. I set up a Roth IRA for her for 1999. She has to file a state income tax return, but for Federal, it says that she is below the income limit to have to file (Federal). Is it an absolute requirement for her to file since she has a Roth? I could send in the EZ form with zero due, if it is a requirement. I want to make sure everything is done right. Any help is greatly appreciated! Thanks!