If you do not file a tax return the IRS will file one for you!! They will not include any deductions such as a form 1098. They will just include for example a W-2 or 1099-MISC.They will only include one exemption because it is a election to file MFJ.
The first letter you will receive from the IRS is a 2566 SC/CG which gives you 30 Days to:
File a Tax Return
Sign consent to Assessment
State why you do not need to file a return.
If you have not filed a tax return for several years and need help in any related tax matters give me a call