I think it is a good idea to always file taxes. Even if you owe nothing, it is a good idea. I say that because sometimes you are entitled to low-income benefits (credits that result in a refund) which you can only get by filing taxes for the year.

I know people who are low income and always file a tax return. They don't have to pay anything, but they do get a refund because they are eligible for some kind of credit. That can apply to federal and state tax returns.