A child that you can claim as a dependent in 2007 is required to file a tax return if he or she received any of the following:

• more than $850 ($900 in 2008) of unearned income (interest, dividends, investment income, etc.)
• more than $5,350 ($5,450 in 2008) of earned income, or
• gross income (the sum of earned plus unearned income) that was the greater of:
  • $850 ($900 in 2008)
  • the sum of earned income (up to $5,050) plus $300

If a minor child is required to file a return, the parents have two options.

• Reporting on the child's own return —
• Reporting a child's income on your return

• FREE electronic filing with paid processing.
  
  
• CompleteTax prepares both your federal and resident state returns.
  
  
• File electronically and you may qualify to use our Refund Anticipation Loan (RAL) service, which lets you get your refund FAST!
  
  
• Our useful Tax Guide provides tax tips and straightforward answers to your tax questions.
  
  
• If you owe a balance on your taxes, you can conveniently pay it by credit card. This service is available for federal taxes and certain states.
  
  
• Take advantage of FREE e-mail support, or an online chat service that gets your technical questions answered for a small fee.
  
  
• Learn how to file an Amended Return.