Deductions & credits

I may be paranoid but, the distinction I'm trying to make is that there was no return due based on a FYE on the one year anniversary of the month before the DOD; there wasn't a return due until 3 years after the anniversary of the month before the DOD.  Since no return had to be filed for the 1 and 2 years after that anniversary date, can I still elect a FYE since that is the initial required return?