dmertz
Level 15

Get your taxes done using TurboTax

No, your requirement to file is not based on the amount of refund or balance due.  (Of course if you have a balance due, the implication is that you must file, otherwise you would not have a balance due.)

 

https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return