Final answer:
The requirement to file a tax return is determined by factors such as income level, not solely on whether the taxpayer is due a refund. Low-income earners are not barred from filing and may do so to claim refunds. Tax rules come with exceptions for individual circumstances.
Step-by-step explanation:
It's false that whether a taxpayer is due a refund determines whether that taxpayer is required to file a tax return. The requirement to file depends on several factors such as income level, filing status, and age. Whether or not someone receives a refund is a result of having paid more tax throughout the year than they owe, which is reconciled through filing a tax return.
It is also true that a taxpayer whose income falls below the income thresholds is not precluded from filing a tax return. They may still file to claim any refundable tax credits or if they had any federal income tax withheld from their paychecks that they would like to have refunded.
In general, tax rules are often accompanied by exceptions based on individual circumstances. For example, tax liabilities can be influenced by marital status, having dependents, earning certain types of income, and more. The U.S. income tax system is progressive, meaning as a person's income increases, they not only pay more in total taxes but also a higher percentage of their additional income.