Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Who Should File?

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)
  • 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, Chart D-Who Should File.

Tip: Chart D—Who Should File.
Who should file Chart D

Who should file Chart D