Refund math can be straightforward: if your total tax liability is less than what was withheld, the difference is commonly refunded. Imagine your calculated tax liability is $2,200 and withheld taxes total $2,800. That means a refund equals withheld minus liability. This example ignores credits and special rules for simplicity. Learning this subtraction helps taxpayers estimate refund size and decide if withholding should be adjusted to better match liability next year. Use the example numbers only.