Yes, if your dependent does not understand how to file a tax return you can file it for them.
According to IRS Publication 929, "If a child cannot file his or her own return for any reason, such as age, the child's parent or guardian is responsible for filing a return on his or her behalf."
More information about the filing requirements for dependents can be found in this link: https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Return/Tax-Filing-Requirements-for-Children/I...
