Adult son's 2018 return, 0 income, with 1095a from marketplace. Not eligible for any relief via credits, simply paid his premiums in full. Is filing a return necessary?

[TaxGuyBill · Accepted solution]

No, it is not required.

However, I often recommend filing even when it is not required, as it can reduce the likelihood of somebody filing a false tax return in his name, and filing a return starts the Statute of Limitations that the IRS can audit him.