Should I file even if I owe $0?

Q: I did not file state taxes last year because I didn't owe anything. Should I have filed even though I had $0 owed? - Rob, Melrose

The following answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

A: If you had income, but the tax owed on that income was paid through withholdings, estimates or credits due you under state law, you should still have filed a return for that year. You may still do so and, if your tax is paid by one or more of these sources, you will owe no penalties - the state will have three years from the date of your filing to challenge your return.

If you had no income at all, no return was required.

The following answer was provided by Barry Beck, CPA, Barry D Beck, CPA, PFS, DABFA, Bedford.

A: It's interesting that you know that nothing was owed, did you do prepare a tax return. If not you have a refund. In any case the filing requirements have nothing to do with the amount of tax due or refund. The statue of limitations will not start until the return is filed. My recommendation is to file.