No, this type of credit won't appear on your tax return.
When the IRS has kept your money for too long, they have to pay you interest, even if it isn't their fault.
For example: You file your tax return and owe $400, which you pay on time. In September, you amend your return because you realized you made a mistake. Your amended return shows a refund of $1,000.
Two months later, the IRS sends you a refund of $1,015. That is $1,000 that is owed on the amendment and $15 in interest. For the next filing season, you get a letter saying you were paid $15 in interest.
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