There is no penalty calculated if no contributions were made in 2016. That is one of the benefits of owning an HSA. The funds are her's to use on qualified medical expenses as long as funds are available. The roll from year to year. You can let the funds grow with interest and use them much later for qualified expenses.
Penalties can be calculated if you failed to maintain HDHP coverage and made contributions. Did she leave her job for all of 2016?
Look to her W-2. HSA contributions would be entered in box 12 with a code W. Box 12 will list employee and employer contributions. If she made no contributions, through employer or on her own, you should not need to enter anything in the HSA section, except for entering a 1099-SA for distributions (if any).