There are a variety of reasons this can happen. Most commonly, it is because income is lowered which alters the amount of certain credits available to a taxpayer.
However, there can be other reasons. While it doesn't happen frequently, it's not a software issue but a function of how the various parts of the income interact with the tax laws. Therefore, there will always be taxpayers who see this sort of phenomenon when working on their tax return. If there are still additional items of income or additional deductions to enter, this amount is not an accurate reflection of the full tax picture and it's best to examine the return fully after all data is entered in order to know how the total tax due or refund received was calculated.
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