Oh you first said there wasn't any withholding. So she had 7,000 federal withholding on the W2? You don't count the SS tax in box 4 or Medicare in box 6. Any withholding on the SSA-1099. Box 6?
So she owes another 1600 on federal? 7,000+1,600=8,600. That sounds about right. The tax table shows 8,876 on taxable income of 61,650. Which is 60,000 + 1,7000 (20,000x85%) minus the Standard Deduction 13,850+1,500.
https://www.irs.gov/pub/irs-pdf/i1040tt.pdf
