Q. If I do not owe any taxes, and the government doesn’t owe me any money back, do I have to file?
A. Probably (usually) not. But those two facts, alone, do not determine whether you need to file. The filing requirement is based on "gross income" (not "taxable income"). In addition to the table on page 9 of the instructions, there is a separate table (lower numbers) on page 10 for those who are, or can be, claimed as a dependent.
