How do I file taxes without any income?

If you have NO income, you have no legal requirement to file an income tax return at either the federal or state level.

Due to the Economic Stimulus Rebate in 2008 and the Recivery Rebate Credit in 2009, certain persons who had little or no taxable income (and thus no requirement to file a tax return) did need to file to claim those credits.

If that situation applies with you, you would file Form 1040A using the special instructions contained in the Form 1040A instruction booklet.