Retirement tax questions

She likely has a 403(b) plan, which is an eligible plan for the retirement savings credit - "The Saver’s Credit can be taken for your contributions to a traditional or Roth IRA; your 401(k), SIMPLE IRA, SARSEP, 403(b), 501(c)(18) or governmental 457(b) plan; and your voluntary after-tax employee contributions to your qualified retirement and 403(b) plans."

But, if they are really 414(h) contributions, then those are deemed as employer contributions and are not qualified for the credit.  The term public pension fund could encompass a variety of plans so she will need to find more specific information, but there should be some guidance on this on her Form W2.  Section 414(h) contributions are often listed separately in box 14 labeled as such.  And, 403(b) contributions would often appear in box 12.  

The amount of the credit is based on filing status and your adjusted gross income.  You can find more information about the specific levels at this link.  See Retirement Savings Contribution Credit (Saver’s Credit)