If you recived W2 from your off campus work, its advisable to file tax return. When you received a W2, a copy of it went to IRS. Some time in point you will be working in real office. Then may be you will be getting good salary. If you have not file tax return, then IRS will come after you as now IRS can make money. But right now IRS may think its not cost effective to come after delinquent with minimal income. Go to IRS.gov. They have bunch of free sites that can use to file your tax returns. But morst of time only Federal is free and they charge few dollsrs for state. Yes, especially because of Efiling, IRS is capable of tracking returns. Not only that they can use statistical tools to figure out variances for their audits. peace out