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Not quite so simple. She needs to get a SS# if she doesn't already have one. Go to the USCIS website which is linked in the first "sticky" on this page for details. As mentioned, taxation will be an issue.
STT: USCIS does not deal with United States Citizens. As mentioned in my previous postings, at least 50% of the crossing population where I work is US-Canadian and work on our side. I am sure the OP has an SS card and if not, social security administration should be her next stop.