Do I need to file taxes if I had NO income for a year?

If I had NO income for a year do I still need to file taxes?

I had no income for the year 2006 so do I still have to file a federal tax return?

If you had NO taxable income, you have NO LEGAL REQUIREMENT to file a tax return.

However, it is possible that filing a return may benefit you by qualifying you for certain credits like the Earned Income Credit or the Child Tax Credit. But that is unlikely.