Who Should File

Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if one of the following applies.

1. Income tax was withheld from his or her pay.
2. He or she qualifies for the earned income credit or the additional child tax credit. See Publication 596, Earned Income Credit, for more information on the earned income credit.

By filing a return, the dependent can get a refund.

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