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If you had no income then you are not required to file a tax return. Any of the tax credits that are refundable (actually increase refund) require income to claim. Because of that you would have no option of receiving a refund. To qualify for Earned Income Tax Credit or EITC or simply called EIC (the most beneficial of the refundable credits), you must have earned income from employment, self-employment or another source and meet certain rules.