If she was under the age to be exempt from the early withdrawal penalty when the withdrawal occurred then there will be a 10% early withdrawal penalty assessed on the federal tax return. If the withdrawal was in 2018 then a Form 1099-R should have been received in January 2019. The taxable amount of the withdrawal is entered on the tax return as ordinary income and taxed at your current tax rate for tax year 2018.
If the withdrawal was in 2019 then you will receive a Form 1099-R in January 2020 and report the withdrawal on your 2019 tax return in 2020.
