She is a non resident if she is residing in US from 2016 and therefore she needs to register as an NRI.
The TDS on PF withdrawal would have been deducted @10% if the amount is more than 50,000 and tax needs to be paid on such PF withdrawal and it needs to be shown under salary income or income from other sources depending on situations whereas only interest on Fd needs to be shown as income from other sources and refund can be claimed.
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