I own an online publication that I operate from my home and is sponsored by advertisers.
I started it in August.

What goes into deciding whether a small business gets a tax refund?

Thanks.

How much in estimated taxes you paid in. If you paid more taxes in on your quarterly returns than is required in your tax liablitly you will get a refund.

Also I am sure you if this is a self employment you have been filing your social security self employment taxes along with your quarterly income taxes.