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This is incorrect. You don't have to have filed three tax returns. You only need to comply with tax rules for three years. So if in a year you truthfully put required NO filed NO, such a year counts as one of the three years. That is in fact the whole point of the "required" column.
Oh yes, good point. I was more addressing those that have filed 4 tax returns and are worried about waiting until they file all 5. I neglected to consider those that don't have filing obligations at all.

My point should be considered only for people who are workers with regular tax obligations.
 
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Oh yes, good point. I was more addressing those that have filed 4 tax returns and are worried about waiting until they file all 5. I neglected to consider those that don't have filing obligations at all.

My point should be considered only for people who are workers with regular tax obligations.

Yup, for those you are totally correct!