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. . . . . . . . . . 1 Cat. No. 64349Y Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Tax Rules for Children and Dependents Part 1. Rules for All Dependents . . . . . . . . . . . . . . 2 For use in preparing 2015 Returns Filing Requirements . . . . . . . . . . . . . . . . . . . . . . . . 2 Should a Return Be Filed Even If Not Required? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Responsibility for Child's Return . . . . . . . . . . . . . . 6 S.

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