Yes. Even if you have no earnings, it does not always dismiss you from filing taxes in the US; it will most likely result in you not paying any tax.
Basically, you have to file an IRS Form 1040 for the previous year if your income was above a certain threshold. These thresholds are the same as for US residents. For tax year 2022 (filing in 2023) the thresholds – total yearly income thresholds are:
|Status||Under 65||65 or older|
|You are single (unmarried)||$12,950||$14,350|
|You are married filing jointly||$25,900||$27,300|
|You are married filing separately||$5||$5|
|You are filing as “Head of household”||$19,400||$20,800|
|You are a widow or widower with dependent child||$25,900||$27,300|
For tax year 2021 thresholds: please see the IRS Website.
Self-employed: If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown above.
Important note: Certain government subsidies such as child benefits, unemployment benefits, and subsidies are regarded by the US as reportable income that might make you reach the filing threshold.