Filing 1040 Even If Not Required To

According to the recent IRS Tax Tip "Do I have to File a Tax Return?", there are several reasons why taxpayers should file a tax return even if they're not required to do so, such as to (1) recover withheld income tax, estimated tax payments, or a prior year overpayment applied to this year's tax; (2) claim the refundable Making Work Pay Credit, Earned Income Tax Credit, or Additional Child Tax Credit; (3) claim the American Opportunity Credit, since up to 40% of the credit can be refundable; or (4) claim the refundable First-time Homebuyer Credit if they bought or entered into a binding contract to buy a principal residence located in the U.S. on or before April 30, 2010.