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, adoption 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.