Probably not. If you have no income, there is usually no reason to file an income tax return.
There is one exception. If you are a student, over age 23, and can not be claimed as a
dependent by someone else (e.g. your parent) you may be eligible for the up to
$1000 refundable American Opportunity (tuition) Credit. That credit is not
dependent on having income. You must be at least a half
time undergraduate degree candidate and actually paid tuition (not just had it paid by
grants*). Tuition paid by loans counts as paid by you (since you have to pay
that back, someday)
* There is a tax “loophole” available. The
student reports his scholarship, up to the amount needed to claim the
American opportunity credit, as income on his return. That way, that much
tuition was no longer paid by "tax free" scholarship. You cannot do this if the school’s billing
statement specifically shows the scholarships being applied to tuition or if
the conditions of the grant are that it be used to pay for qualified expenses.
