Final answer:
Taxpayers who must always file a tax return, regardless of taxable income, include individuals with certain types of income and those who want to claim specific tax credits or deductions.
Step-by-step explanation:
Taxpayers who must always file a tax return, regardless of taxable income, are individuals who earn above a certain threshold or have specific types of income. These taxpayers are required to file a tax return to report their income and pay the necessary taxes. For example, individuals who earn self-employment income, have rental income, or receive income from investments must always file a tax return.
Other situations that may require taxpayers to file a tax return include having a dependent and wanting to claim certain tax credits or deductions. Even if their taxable income is below the filing threshold, taxpayers may still choose to file a tax return to receive a refund or claim certain benefits.
Overall, it is important to consult the current tax laws and regulations to determine if you are required to file a tax return or consult a tax professional for personalized advice.