1099R for non-residents

Hi. I'm looking for advice on how to file my mom's taxes. She's not a US citizen and is non-resident in the US. She briefly worked in the US a long time ago and had 2 retirement accounts that she just closed last year. The money was transferred to a joint account in both our names. She's currently retired with no income. She received 2 1099R forms for the accounts she closed last year. I'm looking for advice on how to file her taxes as there were amounts on her accounts that were withheld for taxes. Does she need to file just the federal taxes? Any special procedures for non-US citizens or non-residents? She's using my address in MA to get mail, does she need to file for state taxes if she doesn't live here? Thanks!