That's one thing that's always befuddled me... people are happy to get back a lot of money. It's your own money that you gave the government interest free for a year. My perfect world is when I'm at $0 owed or returned.
There's a couple of very "lateral thinking rational" reasons this could make someone happy.
Let's get the Elephant in the room away first:
Earned Income Credit.
It's the biggest chunk of found-cash anyone's ever gonna get. It's *supposed* to vanish into caring for the kid, but... well ...
But back to "regular savings" refunds. People can sometimes really have trouble making themselves save, and fairly well known cases are when the initial self-savings accounts began so strong for New Years resolutions and even into Easter ... begin to get chipped at for summer! But if it's stuck into withholdings, it's a lot harder for them to get at.
Then the final reason. ... if you have an abusive household situation, if your savings are jammed into withholdings, the abusive half of the family unit can't bully you as easily into giving them up!