If Mrs. Harlan can be claimed as a dependent, which chart should she use?

When determining which chart a taxpayer should use to figure out if they need to file a tax return, the critical factor is whether they can be claimed as a dependent on someone else's tax return. If Mrs. Harlan can be claimed as a dependent, she must refer to Chart B.

Chart B provides details specifically tailored for dependents. It outlines the filing requirements based on various factors such as income levels, types of income, and age. Dependents often have different thresholds for filing due to their unique tax situations. Therefore, using Chart B ensures that she complies with the specific guidelines for dependents, as opposed to Chart A or Chart C, which are designed for different classifications of taxpayers or for different filing situations where dependency status is not a consideration.

Not needing to file, as mentioned in another option, would only apply under specific circumstances regarding income levels or types of income, which may not apply to Mrs. Harlan if she has a level of income that requires her to file, even as a dependent. Thus, Chart B is the appropriate choice for her filing requirements.