Eligibility to Claim a Refund or Refundable Credit
To determine whether a person should file a return to claim a tax refund or refundable tax credit, check the taxpayer's:
The taxpayer may qualify for a tax refund, earned income tax credit, additional child tax credit, or American opportunity credit if:
When in doubt, it may be worthwhile to begin a tax return for the taxpayer and then file the return only if the taxpayer is eligible for a refund.
Refer taxpayers who may qualify for the Health Coverage Tax Credit to a professional tax preparer.
The earned income tax credit may apply with or without a child. See the Earned Income Credit and Child Tax Credit lessons for details on determining eligibility for these tax credits.