diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py
index 3fe290632..edd7f7376 100644
--- a/taxcalc/calcfunctions.py
+++ b/taxcalc/calcfunctions.py
@@ -3309,12 +3309,16 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
         Sum of iitax and payrolltax and lumpsum_tax
     """
     eitc = c59660
-    if CTC_refundable and ODC_refundable:
-        ctc_odc_refund = c07220 + odc
+    if CTC_refundable:
+        ctc_refund = c07220 
+    else:
+        ctc_refund = 0.
+    if ODC_refundable:
+        odc_refund = odc
     else:
-        ctc_odc_refund = 0.
+        odc_refund = 0.
     refund = (eitc + c11070 + c10960 + CDCC_refund + recovery_rebate_credit +
-              personal_refundable_credit + ctc_new + rptc + ctc_odc_refund)
+              personal_refundable_credit + ctc_new + rptc + ctc_refund + odc_refund) 
     iitax = c09200 - refund
     combined = iitax + payrolltax
     return (eitc, refund, iitax, combined)