With the personal exemption and standard deduction alone, an under 10K income results in an actual federal tax of $0.00. Remember that, in the tiered system, you are taxed incrementally as you pass through each level. For instance, if you are in the 25% bracket, you don't pay 25% on the entire taxable amount. You pay 25% on the amount above the previous bracket of 15% and 15% up to that point. My issue is with the complicated code that probably requires too many people to need to pay someone to do their taxes. Yes...you can deduct that expense but not as a credit. If you paid 100 bucks at one of these store fronts that pops up at tax time every year, you may actually only recoup $10 of that.