If you extend a Form 1040, then discover that there is no requirement to file a return, should you file one anyway because the IRS may be expecting one to be filed?

[TAXOH · Accepted solution]

I wouldn't 

[TaxMonkey]

The extension doesn't change anything.  I file several tax returns even though there is not a filing requirement but whether or not they file an extension is not part of the calculation.  The main driver is the statute of limitations.

[George4Tacks]

I agree with TaxMonkey. Safer to file. It helps protect the client from having their SSN used for tax fraud and it starts the statute of limitations. In for a ¢, in for a £.