The credit may get you a refund even if you don't owe any tax.

Alimony Paid Tax DeductionIf you paid alimony or separate maintenance to your ex-spouse, report the total amount of alimony you paid during the year as a tax deduction on Form 1040. Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Is your son, daughter, legally adopted child, grandchild, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, or a descendant of any of the above.

Self-Employment Tax DeductionIf you have self-employment income, then you can take a deduction for half of your Self-Employment Tax. Your modified adjusted gross income must be below certain limits. Early Withdrawal Penalty DeductionIf you incurred a penalty for early withdrawal of your certificate of deposit at a bank, you can deduct that penalty as a tax deduction. The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Enter any amount included on line 3 that is also included on Form 2555, line 41, or Form 2555-EZ, line 18.

Any amount on lines 43 and 48 of Form 2555, Foreign Earned Income. If you were sent here from Form 8812, enter this amount on line 4a of that form. This requires filing form 8812 and may allow some of the credit to be realized. Otherwise, skip lines 2a through 2e and go to line 3. Alimony Paid DeductionIf you paid alimony or separate maintenance to your ex-spouse, report the total amount of alimony you paid during the year on Line 34 of your Form 1040.