If you have no income, you typically aren't required to file a tax return. But many people choose to do so anyway. You may need to file a return to qualify for federal financial aid or other government programs. If you are required to submit your tax transcript for barious reason like immigration sponsorship, it will be easier to provide the one with zero income. Otherwise you will have to prove that you were not required to file for that year and provide supporting documents. Just use form 1040 EZ to file and use taxhawk.com. It will be free for the Fed.