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IRS.gov Website
Publication 929
taxmap/pubs/p929-002.htm#en_us_publink1000203763

Should a Return Be Filed Even If Not Required?(p6)

For Use in Tax Year 2013
rule
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.
By filing a return, the dependent can get a refund.