Exceptions to the Penalty
You won't have to pay the penalty or file this form if either of the following applies.
•
You had no tax liability for 2023, you were a U.S. citizen or resident alien for the entire year (or an estate of a domestic decedent or a domestic trust), and your 2023 tax return was (or would have been had you been required to file) for a full 12 months.
was you 2023 tax liability zero?
