If you did not work then you have no refund to protect. Filling a 8379 will do nothing. It can only protect any refund that you would have received if filing separately which is zero if you had no taxable income. (Line 17 is credits that yiu could claim if filing separate returns, with zero income that amount is zero. 19 is the amount of tax withholding your W-2 - again zero.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
