No, you cannot choose not to file. If you are required to file per the IRS rules, you should do so. Otherwise, you will be assessed penalties when you do file if you file late (and even more penalties if you don't pay the tax due by April 18th). There is no such thing that you can file this year with next years taxes. Each year is reported separately and individually. 2016 tax year requires 2016 tax forms and 2016 tax regulations. Rules may change, your 2017 tax return should include only 2017 income and deductions.
