This notice clarifies that an individual may be claimed as a dependant if they meet all other requirements of dependant status and if the individual’s parent (or other person with respect to whom the individual is defined as a qualifying child) is not required by section 6012 to file an income tax return and (i) does not file an income tax return, or (ii) files an income tax return solely to obtain a refund of withheld income taxes.  If, however, the parent (or other person with respect to whom the individual is defined as a qualifying child) is not required to file an income tax return, but does so to obtain a refund of withheld income taxes and also claims the Earned Income Credit, then the dependant may not be claimed by any other person.

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