Yes, the tax code is full of "refundable" credits, especially for low income parents.
These credits show up on the following forms & lines:
-Form 1040EZ, lines 8a & 11
-Form 1040A, lines 42a, 43, 44, & 45
-Form 1040, lines 66a, 67, 68, 69, 72 & 73
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