Look at the amount withheld for both federal and state taxes on the W-2. With the Federal liability is concerned, I am certain the employer did not take much out from her paychecks because the wages were low for the year. However if you add unemployment to the total income, her tax bracket increased.
If she didn't pay any taxes throughout the year to NJ, she won't receive a large refund there either. She can qualify for some credits such as the EITC, however if she has no kids, that credit is very small. The NJEITC is 10% of the federal.
