| Publication 929 |
2001 Tax Year |
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
either of the following applies.
- Income tax was withheld from his or her pay.
- He or she qualifies for the earned income credit or the
additional child tax credit. See the tax return instructions to find
out who qualifies for these credits.
By filing a return, the dependent can get a refund.
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