My cockatiel will not whistle back to me, what can i do to t

  she is 4 months old, she will only whistle when the state farm commercial comes on and someone is whistling in the commerical
Just keep trying. Teaching them to mimic sounds you make takes time and patience. It could take a year before she whistles back or maybe she may never do it. Every time you walk by, clean the cage, or feed, or handle your tiel whistle at it.

Also try and adjust your pitch so you sound more like the whistle on the commercial.

What do you have to loose by trying?
The bird is still young give her time and she may learn, it's also good to keep in mind that females tend to be quieter than males.
If you are closely bonded to her, when the state farm commercial comes out praise her and start whistling to her tell her "good bird" eventually she might learn ... shes still pretty young too so give her time.