In general, if someone else is going to declare you as a dependent but you have earned income, it may be beneficial to file a tax return. In order to declare a new child as a dependent, your child must meet dependency requirements. An exception to the joint return test applies if your child and spouse file a joint return only to request a refund of the withheld income tax or the estimated tax paid. File amended returns (forms) 1040-X) requesting the status of single or head of household for all tax years that are affected by the annulment and that are not closed by the statute of limitations for filing a tax return.
If you're not sure if you've withheld taxes or if you qualify for tax credits, you can file a tax return anyway so you don't miss out. You cannot declare any dependent if another taxpayer could declare you as a dependent, or your spouse if you file a joint return, unless that taxpayer files a return solely to request a refund of the income tax withheld or the estimated tax paid. This publication analyzes some tax rules that affect all people who have to file a federal income tax return. You can declare a person who files a joint return as a dependent if that person and that person's spouse file the joint return only to request a refund of the income tax withheld or the estimated tax paid.
If you qualify to file as head of household, instead of filing separately as married, your taxes could be lower, you could apply for certain tax benefits, and your standard deduction would be higher. If you're not required to file taxes but have been withholding taxes all year long, you can get that money back when you file your tax return. For 30 years, these associations have connected low- and moderate-income people with tax benefits such as the Earned Income Tax Credit (EITC), the Child Tax Credit (CTC) and Voluntary Income Tax Assistance (VITA). This program allows you to prepare and file your individual federal tax return for free using branded tax preparation and filing software or fillable forms from Free File.
You must determine your marital status in order to determine if you should file a tax return, your standard deduction (discussed below), and your taxes. Excise taxes include additional taxes on qualifying retirement plans or when you must pay taxes on tips that you didn't declare to your employer. Claim the child as a qualifying child for the child tax credit, the credit for other dependents, or the additional child tax credit. If your parents can declare you as a dependent, then you cannot declare your child as a dependent because of the dependent taxpayer test, which was explained above, unless your parents file a return solely to request a refund of the withheld income tax or estimated tax paid.
Your friend files a return just to get a refund of the withheld income tax and doesn't apply for the earned income credit or any other tax credits or deductions.
