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 income.
- He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, refundable credit for prior year minimum tax, first-time homebuyer credit, making work pay credit, government retiree credit, or refundable American opportunity education credit. See the tax return instructions to find out who qualifies for these credits.
By filing a return, the dependent can get a refund.