A single dependent child has bonafide earned income of say about $2000 but is NOT otherwise required to file a 1040 since earned income is less than $4250, has no investment income and nature of work is unlikey to be called self employment and subject to $400 limit on nonreporting.

YES OR NO? AND CITE PLEASE. Tax return is required in order to take a ROTH IRA?

Yep I know there would be no tax due upon filing same, but why file when not required! (As an aside you get ONE lifetime chance to pick a noncalander tax, possibly a great tax saving tip, so why blow it because a lot of over cautious parents file tax returns on an annual basis. And why be in a rush to trap yourself for a lot of college aid questions which start off--did you file a tax return.