Hal_Al
Level 15

Deductions & credits

For the most simple case: $42,000 income minus $12,200 standard deduction = $29,800 taxable income. The tax on that, from the tax table is  $3385. If your federal withholding is more than that; the difference will be your refund. 

But for most people, There are too many variables for the simple answer;  such as the type of income, your dependents, filing status, credits, withholding etc..