One thing you learn from TurboTax is the ghastly stupidity of the tax code. There is so much crap thrown in there as political favors to special interests that the mind boggles. You find these jewels as the program asks you questions to find out if you're eligible. This is particularly obvious in the California State form.

Some sample California tax credits:

Child Adoption
Child and Dependent Care Expenses
Community Development Financial Institution
Dependent Parent
Disabled Access for Eligible Small Businesses
Donated Agricultural Products Transportation
Employer Child Care Contribution
Employer Child Care Program
Enhanced Oil Recovery
Enterprise Zone Employee
Enterprise Zone Hiring & Sales or Use Tax
Farmworker Housing
Joint Custody Head of Household
Joint Strike Fighter Wages
Joint Strike Fighter Property Costs
Local Agency Military Base Recovery Area (LAMBRA) Hiring & Sales or Use Tax
Long-Term Care
Low-Income Housing
Manufacturers’ Investment
Manufacturing Enhancement Area (MEA)
Natural Heritage Preservation
Nonrefundable Renter’s
Other State Tax
Prior Year Alternative Minimum Tax
Prison Inmate Labor
Research
Rice Straw*
Senior Head of Household
Solar Energy System Credit
Teacher Retention Credit

The real irony of it is that lower income people are probably eligible for dozens of goodies in the tax code, but how many of them are going to cough up for the software or accountant to find them?

* Obtain certification from: Rice Straw Tax Credit Program, Department of Food and Agriculture, 1220 N Street, Room 409, Sacramento, CA 95814