She probably answered a question wrong. How much is on 1040 line 5b. Did she get the same taxable amount on 1040 5b as 5a for the 401K withdrawal? And she should have a 10% Early Withdrawal Penalty. The 10% Early Withdrawal Penalty is on Schedule 2 line 6 which goes to 1040 line 15
Then you get credit for all the withholding taken out on 1040 line 17.
