I'm not making this question political, it's just that the latest tax law was created by Republicans, and THEY were the people who "advertised" that $1,400 of the $2,000 child tax credit would be refundable.  As I stated, $1,000 of the tuition credit is fully refundable, even with $ 0.00 income. And, either a credit is refundable or not. If you have $ 0.00 earned income you get $ 0.00 child tax credit, which is certainly a lot less than $1,400 refundable, huh??