Solved
2019
I paid no salaries or wages in 2019. Do I still have to file 1120S?
Anonymous_Answer
Level 15
October 5, 2020
Are you asking whether or not you need to file an income tax return (Form 1120-S) for an S corporation?
It does not matter whether or not the corporation paid salaries or wages in 2019, a Form 1120-S is required to be filed if the entity elected to be an S corporation (by filing Form 2553) and the election remains in effect.
See https://www.irs.gov/instructions/i1120s#idm139641016872208
