A friend with an LLC set up as an S-Corp asked me to do her taxes, last minute.  She is HOH with a young daughter & expected EIC & CTC refunds, as in the past.  She obviously did NOT understand that the distributions from the S-Corp (her only income all year) from Line 1 $5,960. are ordinary income and do not qualify her for EIC.  Strange thing is, the refundable CTC ($1,500) is not being calculated in the tax program.  What in the world am I doing wrong ... is there some little check-box I am missing? PLS HELP!