When Mary Poppins explains, “For every job that must be done / There is an element of fun / You find the fun and SNAP! / The jobs a game” she couldn’t possibly be singing about filing your income taxes. Or could she?

Like most people, I dread doing my taxes. Even with an accountant, getting it all together is a hassle. So, wherein lies the joy? In preparing taxes for others!
I’m entering my eighth season as a VITA income tax preparer. VITA is a nationwide volunteer tax preparation program that encourages people (who are not legally required to file) to do so (because they might receive hefty refunds). Last year the non-profit I work with, Just-a-Start, prepared and filed over 350 returns and claimed over $600,000 in legitimate refunds.
Wait a sec, you wonder. If I prepare taxes for others, why do I need an accountant for my own? And what kind of perverse joy is rooted in making others face their IRS demons?
The answer to the first question is as straightforward as any in our bifurcated society. We are a nation of
(at least) two tax systems. People of means, people with assets, file tax forms numerating capital gains and losses, dividends and interest, itemized deductions and depreciation. Low-wage working folks file tax forms heavy on child care credits and earned income credits. There’s a bit of overlap: the Child Tax Credit is available to anyone with minor children and various education credits span incomes. But the income tax returns of the rich are quite different from working stiffs. As a VITA preparer, I’m trained to know how to file taxes for people who are, by and large, poor. So I don’t learn tax tips that affect my own situation.
So where is the joy? The joy comes in the glorious term, “refundable,” and seeing what a difference that can make in some people’s lives. A basic tax term most of us know is “deduction,” an amount you subtract from income before you determine how much tax you have to pay. Deductions are nice.
Even nicer are “credits.” Credits are dollars deducted from the actual taxes owed. If you’re in the twenty percent bracket, a $1000 deduction will lower your taxes by $200, whereas a $1000 credit will lower your taxes by the full $1000.
Credits are further divided into two types, “nonrefundable” and “refundable.” A nonrefundable credit taps out at the limit of the amount of tax you owe. If you’re eligible for a $1000 nonrefundable education credit, but you only owe $500 in taxes, you only get $500. Nice that you don’t have to pay any taxes. But you’ve left credit on the table.
The beauty of the “refundable” credit is that, if the credit exceeds your tax liability, you receive the overage as a refund.
Even for those of us who believe that paying taxes is the cost of civilized society, there is clearly joy in getting a refund. The bigger the refund, the bigger the joy. As a VITA preparer I help people get BIG refunds.

The Earned Income Tax Credit is most expansive welfare program in our country. This refundable credit is only available to folks with earned income – income from a job. It increases if you have one, two, or three children, peaks at incomes in the 30-40K range, and then diminishes until it evaporates if you earn over $68,000.
On my first day back at VITA, a friendly woman I’ve worked with for several years came to the site. She’s a home health aide making $28,000 per year, with two daughters. After Child Tax Credit and EIC, she will receive $9,000 from the State and the Feds. The next week, a single mom with three boys who makes $31,000 as a school bus driver netted over $14,000 in total refunds—more than a third of her annual income. Personally, I like seeing people who are struggling, striving, and raising children to boot, get the economic boost EIC delivers.
Sure, taxes are a drag for most of us, but for those in the EIC sweet spot, they are total joy. And I vicariously enjoy their bounty.











