Actually my client is HOH and her income is around $24,000. After doing the 8962 she is getting back $714 more. I told her to either expect more or less than her original refund. I love it when they call me and say they got more of a refund. Then maybe next year they won't "forget" it next time.  But sadly they will. It's usually the same people who can't seem to bring everything to an appointment.