Yeah, there is not a way for that to happen.  They only save on income tax and there is no 72% income tax bracket.  So even if previous years were all $0, they could not save that much.  And it does not change this years return so no new added EIC or CTC or reduction in PTC repayment can occur.  But as far as manually calculation Susan, I don't think anyone would even attempt that.  Had to be some kind of user error.