Are Janet and Harry required to file a tax return?

In determining whether Janet and Harry are required to file a tax return, various factors come into play, including their filing status, age, gross income, and whether they can be claimed as dependents. Generally, individuals are required to file a tax return if their income exceeds a certain threshold established by the IRS, which can vary based on their filing status (single, married filing jointly, etc.) and whether they are older than 65.

If Janet and Harry's income falls below this threshold, they are not required to file. This option suggests that their income level is low enough that they do not meet the criteria that necessitates a tax return, which means they may not owe taxes and do not need to file just to report income.

Other considerations, such as having children or expecting a refund, are not definitive reasons for filing a tax return. Parents do not have a filing obligation solely based on having children, nor does the prospect of a refund obligate an individual to file. Thus, unless their income mandates it, they are not required to file, making the assertion that they do not need to file the correct interpretation of the situation.