Does my mother needs to file US tax return?

[minglevi 0]

My mother came in dec.7th 2013 on IR5 visa and couple of weeks ago she got green card in mail and social security number.

So now she is permanent resident but she has to go back to India on March 5th 2014.

Does she need to file US tax return?

she did not earn any income while she was in USA.

IF she needs to file return ...what does she need to do?

does she needs to file while she is still in USA or she can file after going to India

of course with my help while I am still here in WA state.

[aaron2020 11,651]

She does not need to file since had no income in 2013 after she entered the US.

[minglevi 0]

I forgot to mention that before coming to USA she was and still she is self employed in India and she is making about 160000 INR or about 2700$ in India ...I found that IRS considers worldwide income and also want us to report any foreign account which has more than 10k ...she has foreign account which has more than 10k in savings out of which she is getting monthly income.

[Darnell 8,478]

so when you study IRS Form F-2555,

what are your thoughts?