[NovemberWhiskey]

Refer to my response to another comment below; it is absolutely wrong to assume "this person takes a standard deduction so they haven't any tax forms to fill".

And this is not just limited to the Earned Income Tax Credit.

There are also Child Credits, Child and Dependent Care Credits, Adoption Credits, Residential Energy Credits (for those who got solar), Low-Income Housing Credits (for low-income home owners), American Opportunity Tax Credits (for those with low/middle incomes paying college expenses) ... and all of these are relevant to non-itemizers.

P.S. there are also above-the-line deductions available which reduce your AGI even if you take the standard deduction - an important one being the one for Student Loan Interest.