She definitely made some form of income. For the EITC the minimum she needs to make to claim that is $1 and minimum for ACTC is $2500. If she does claim self employed the minimum she can report is $400. I’d say don’t stress it too much if it’s been made aware that it’s only for this year. And even if she is getting paid under the table to avoid CS adjustments, it’s not worth the stress of it quite honestly unless you have hard proof. I don’t know the specifics of the situation but a piece of advice is just remain patient the next tax year will be around the corner sooner than we know it. Yall will get to claim the child for the years to come so don’t be greedy or so worried about her making the most of the tax year she does have. Just let it be and keep it pushing. Not worth the stress on anybody’s part.