What? The employer withheld 33 cents for federal and $99 for state? Are you sure they did not withhold 99 cents for the state? Not ninety-nine dollars?
If you use TurboTax she can use the Free Edition. Information flows from the federal return to the state return. She can try e-filing, but if it rejects, she can print and mail the state in if it indicates a refund of the money withheld for the state. It would not even be worth a stamp to mail the federal.
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