I agree with xmasbaby0! This came up at the AARP Tax-Aide site where I volunteer.
However, it may be beneficial to file if there is a state income tax benefit. In Colorado, full time single residents with no income will receive $153 in TABOR relief if they file.
BTW, a quick back-of-the-envelope calculation says this person would have to have earned at least $38,500 in order to get the full $2,000 child tax credit. If she is also claiming child care credit, she would add 8 1/3 times that credit to the $38,500.
