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Yes, they can file their own tax return.
Why do you ask? Are they related to you?
Yes---in fact it is their responsibility to file their own tax return. If you are using the childcare credit you have to enter the Social Security number or Tax ID of your childcare provider and the amount you paid them to take care of your child while you worked. They have to report that income on their own return. The IRS checks to see if the amounts match.
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