Also, if a person has a period of very low income and then a period of monthly income one year and the following year has about that monthly income pretty much all year the refund in the first year will usually be substantially greater that the second. The reason: the about withheld each paycheck will work out to be about right if you earn at that rate all year. If you don't, then it turns out to be too high a rate so you get a bunch back.
