I've incorporated C-corp in 2018, got EIN, and still working on developing product.I had no income, empolyee or assets.Do I have to file 2018 Business Federal tax return?

[JulieR · Accepted solution]

No, you will file a return in the year you begin business operations.  You have most probably incurred "start-up costs" for your business and those start-up expenses will be reported on your first business return. 

The following provides more information about business start-up costs you'll want to keep in mind for your first business return. https://ttlc.intuit.com/replies/5778960

[yakovk]

Wouldn’t IRS be looking for my business tax return since I applyed and received EIN from them?