What about her own EIC? no kids limit is $500 ish? OP might get a partial to offset, (The FICA on $1000 is negligible.)
Filing for EIC is complicated and produces one of the highest “mistake” rates in the 1040 population…it’s not rocket science, but it’s not easy at all. In fact, many who qualify don’t even file for it!
Make taxes easier for humans!!