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Thank you SO MUCH!  I continued reading Turbo Tax help and learned more about EIC.  I haven't qualified for it in the past (according to Turbo Tax), so I didn't have a reason to understand it.  I know ... short sighted.  I didn't mean to offend by calling it a hand out.  I was looking at it from a position of ignorance about the subject, and I was concerned that my son would be cheating the system if I filed based on him getting back more than he paid in.  Thanks again for the help.