The third source of the tax return's payment section is refundable credits.

To report a taxpayer's refundable credits, enter the refundable credits on:

• Lines 8a and 9 of Form 1040EZ
  
  
• Lines 40a through 42 of Form 1040A
  
  
• Lines 64a through 70 of Form 1040

	Examples of refundable credits are Earned Income Credit, Additional Child Tax Credit, and Recovery Rebate credit.