Eligibility to Claim a Refund or Refundable Credit
The taxpayer may qualify for a tax refund, earned income credit, additional child tax credit, or American opportunity credit if:
If a taxpayer is not required to file a tax return, and you are uncertain if they will benefit from filing, begin a return to determine if filing a tax return would benefit the taxpayer.
Refer taxpayers who may qualify for the Health Coverage Tax Credit to a professional tax preparer.
The earned income 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.