Had a client come in this year who got the solar energy credit which is quite substantial, lucky for him he had enough income and tax withheld to receive almost the full credit, remainder being carried forward... Years ago I had a client purchase a hybrid vehicle .... He came in all happy like Mister Rogers , and told me right off the bat he was going to get this huge credit... I told him oh yeah, how are you going to get the credit when you are retired and you usually receive a full refund each year from the little bit amount of pension withholding... After I finished the return sure enough he didn't get one penny from it .... He told me I was wrong, and that the salesman told him he was going to get this nice credit.... He never did come back after that year , which I could care less.. Sometimes it is better to say good riddance...