Use Chart A, B, or C located on page 9 in Form 1040 Instructions to see if you are required to file a tax return. Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits:
However, please note that for e-file purposes, you must have earned income to report in order to electronically file. If you did not earn any income this tax year, you must paper file your tax return.