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:

• Form(s) W-2, boxes 2 and 17, and Form(s) 1099
• The Marital Status and Household Information and Life Events sections of the intake and interview sheet

The taxpayer may qualify for a tax refund, earned income tax credit, additional child tax credit, or American opportunity credit if:

• Federal or state income tax was withheld on any income form, and/or
• The taxpayer had earned income, and/or
• The taxpayer has a qualifying child
• The taxpayer paid higher-education expenses
• The taxpayer made estimated tax payments

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.