You had no tax liability for the prior year if your total tax was zero or you didn't have to file an income tax return.

Your total tax was zero if the amount identified in one of the following three situations was zero:

You didn't have to file an income tax return if the section titled Who Must File in Publication 501, Dependents, Standard Deduction and Filing Information for the prior tax year shows that you had no filing requirement.

For this exception to apply, two additional requirements must be met:

  • Your prior tax year was a taxable year of 12 months.
  • You were a citizen or resident of the United States throughout your prior tax year.