Thank you for the prompt reply.

she is a F1 visa student 

what should I tell to the Int’l about the refund she received because she filed a 1040? will she need to pay back this refund?

On the 1040, she received a refund of $2,400...which she already spent.

Now, on the 1040 NR she is receiving a refund of $1,900

I mean how does the IRS balance out this?