Yes. A dependent can file a tax return for several reasons.
One, they're required to file because of their income. For example, Single/Married Filing Jointly dependents under age 65 are required to file if any of the following apply.
Your unearned income (interest and ordinary dividends, capital gain distributions, etc.) is over $900.00 for 2008 ($950.00 for 2009).
Your earned income was over $5,450.00 for 2008 ($5,700.00 for 2009).
Your gross income (earned plus unearned income) was more than the larger of $900.00 ($950.00 for 2009) or your earned income up to $5,150.00 ($5,400.00 for 2009) plus $300.00.
Two, if they're not required to file, they still can file for a refund of tax that was withheld from their earnings.
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