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If you did not have any income in 2023 then you have no reason to file a 2023 income tax return.
Are you a U.S. citizen, a resident alien, or a nonresident alien?
Did you work outside the U.S. in 2023? Did you have any income of any kind besides from working?
If you are a U.S. citizen or resident alien you have to report all of your income, no matter where the income is from. You can use the calculator at the following link on the IRS web site to see if you have to file a tax return.
Do I Need to File a Tax Return?
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