I have noticed this over the years Bob, including this year. They keep playing games with the withholding. Clients are getting their refunds up front, I.E. in their paychecks, and that is what I tell them when their refund is greatly diminished compared to prior years. If some of them want to receive a larger refund for 2024 and forward, I inform them to tell their employer to add a certain amount (or percentage) of withholding to each pay period. If they are collecting Social Security and still working, then they can also increase their social security withholding.