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I'm not sure a standard document for that exists, and I should think the IRS is the only one to ultimately make that determination anyway. The key is that whoever requires the document should say who they will accept it from, (and I suspect they would want it from the IRS!) The IRS probably wouldn't provide such a thing anyway, without completing a full audit, and then at best may only provide YOU with something saying that from their reveiw/audit, they find no additional taxes owing and your in compliance or such. It's called a tax clearance letter in business tax, where during financings, etc these things may be required. That is obviously something you may not want to subject yourself to, and can take a long time to get done, if even at all possible. If you didn't need to file taxes for some reason....most likely that your income was too low to require you to...then stating that to whomever, and providing a copy of the IRS instructions about 'who should file', which are part of most any IRS instruction book or website and clearly provide a reason not to file, may do it. (Of course, that doesn't actually prove you didn't actually have enough income and should have filed).

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Q: Where can you get a document stating you didn't have to file taxes for 2005?
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