Who Should File?

Although some individuals may not be required to file, they should file a return to claim:

• A refund of withheld taxes
• The earned income tax credit
• The additional child tax credit
• The health coverage tax credit (out of scope, included for awareness only)
• The American opportunity credit

Taxpayers who should file may be entitled to a tax credit, and filing a return is the only way to get it.

These items are listed in the Volunteer Resource Guide (Tab A), Chart D-Who Should File.