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Well the tax table show a tax of $403 for 4,000 and Single.
Did she have some withholding taken out in box 2?
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i1040tt.pdf">https://www.irs.gov/pub/irs-pdf/i1040tt.pdf</a>