Use charts A, B and C below to see if you must file a tax return. Even if you are not required to file a tax return you should file one to get a refund of any federal income tax withheld or if you are eligible for the earned income credit, additional child tax credit, health coverage tax credit or the credit for telephone excise tax paid.
If you are planning to file a tax return for your child who was under the age of 18 at the end of 2006 and certain other conditions apply, you can elect to include income on your return. Use Form 8814 to do this. If you do this, your child does not have to file a return.
Chart A—For Most People
Chart B—For Children and Other Dependents
Chart C—Other Situations When You Must File
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