My 2 kids and I are going to spend the winter in Florida, we are Canadian. My daughter just graduated from college and sells some of her work on the internet and would like to continue and do some freelance work as well. Is she aloud to do that or will there be tax implications? Can she just file a US income tax for while she was there or is there no need for that. She will be making very little. It will be under her personal tax exemption. Less then $5000 for sure but probably under $2000. Thanks

Sell what works, where on the net? Do what freelance work, where?
Does she make plenty of income in Canada the rest of the year?
Generally I would suggest that she fly under the radar, but without any real details, it's impossible to say.

If she is making sales on eBay, then it is likely she will get a Form 1099-K showing the sales while she is in the United States. That establishes a paper trail for the IRS.

She SHOULD file a return (Form 1040NR with a Schedule C), but her personal exemption will cover her to prevent paying any tax if her net income is less than $3,900.

Ebay (Paypal actually) sends out 1099s if you have over 20K in sales AND 200 or more transactions AND through one payment processor.

Noted, but she may have made sales while in Canada.

She is an artist and animator. She has sold some t-shirt designs to a company on line and she would want to freelance animating and modelling. No eBay. Atlanta, it sounds like you are saying it is fine if she makes money while we are there visiting as long as she fills out the correct forms? Thanks for both for your replies.

Note she just graduated from college a month ago. The t-shirt designs are sold for $5/design and she has sold 20, very minimal money.

That minimal amount can go unreported for now. Expenses offset income. She is operating at a loss. She should keep records of all she spends and makes, that's all.