She has to report on her federal tax return the information on the Form 1099-R she received for the distribution from the IRA.
She also has to report the Social Security benefits she received as shown on the SSA-1099 that she received.
She may or may not get a refund of the federal or state taxes withheld and reported on the Form 1099-R.
Up to 85% of Social Security Retirement/Disability/Survivors benefits becomes taxable when all your other income plus 1/2 your social security reaches:
- Married Filing Jointly - $32,000
- Single or Head of Household - $25,000
- Married Filing Separately - 0
