If you care for an elderly relative with a modest income, you may wonder if the person still needs to file a tax return for 2011. Or perhaps you have a teenage child who earned a small amount last year at an after-school job and you want to know if he or she must send a Form 1040 to the IRS. Here are some general guidelines on the subject. What you may find is that even if your loved one isn't required to file, you may want to anyway.

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