Thanks, good point and good question. The reason is audit timelines. According to another TurboTax Help article:
"Filing a tax return typically starts the clock running for the amount of time the IRS can audit your return for a given year. If you don't file, the IRS can come back and perform an audit for that year."
So it seems a "no file" year can trigger an audit any time in the future, while filing a no-income return limits the audit timeframe.
If we're going to file his return, it'd be less hassle to efile than using paper forms.
