@NCperson wrote:
If the AGI (line 11) is less than the standard deduction (line 12) there is no filing requirement. And since you are stating that Line 15 is zero, that must be the case.
It is probably the case in most instances (perhaps even the vast majority), but it could also be the case that Line 15 is zero because itemized deductions equal or exceed an AGI that is greater than the standard deduction (I have actually encountered that scenario on several occasions).
