"if you didn't file last year, would it have covered 12 months?" (don't understand Q. When doesn't filing cover 12 mo.? Job ended @ June, does that = not file for 12 mo?)

[hayd69]

'employed 1/2 of 2019, didn't file in 2020 due to OS & browser conflict, Penalty Q asks "if you didn't file last year, would it have covered 12 months?" How to answer this?

[DMarkM1]

Most likely you will answer "yes" it would have covered 12 months.  It is rare to answer anything but "yes" to that question.  

The short tax year is for example you never filed taxes before and the first time you file taxes is as a sole proprietor who started business in the middle of the year and adopt the calendar year as your tax year.  One could elect to have the first tax year be short of 12 months.   

There are other examples but these are not common.  

Here is a link with more information on the tax years.