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Yes, if her name is XXXXX XXXXX deed of the houses and the houses generate any income at all, then she as the owner of the houses must file a tax return either as a resident alien or non-resident alien for any and all income made in the US. If you are gifting her the houses, then a gift tax will have to be paid and you will have to pay them as you are the beneficiary of the trust and are giving her the houses..
Generally, if the houses are in trust, it is best to keep them in the trust and let the trust pay the taxes on them.
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