The fee doesn’t affect if you need to file or not. If you have enough income to file the IRS doesn’t know if you are getting a Refund and might think you have a tax due.
Do you need to file a return?
https://ttlc.intuit.com/community/filing-and-paying-taxes/help/do-i-need-to-file-a-federal-return-th...
IRS Do I need to file?
Do I Need to File a Tax Return? | Internal Revenue Service
