Get your taxes done using TurboTax

She is not out any money.  W-2 withholding is simply added to the 1040 line 16 that offsets any tax liability.    If more withholding that tax liability then you get it refunded - if more tax liability than withholding then you owe more.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**