It isn't required that you file - but I always recommend to my clients to file taxes every year, whether required to or not. That way, the IRS only has three years to assess additional taxes, the statute of limitations begins and the IRS will not ask you to provide documents 10 years from now to prove your lack of income.
I hope this helps.
Steven A. Leahy
Please note that the above is not intended as legal advice, it is for educational purposes only. No attorney-client relationship is created or is intended to be created hereby. You should contact a local attorney to discuss and to obtain legal advice.
It is not required, but you should do so just to tie up the year and put a time limit on the IRS looking into the year. Theoretically, they could open up 1976 if you didn't file a return that year.