If my s corp business did not earn income as in zero income for the year , do I need to file taxes ?

Yes, you generally need to file taxes for your S corporation even if it did not earn any income for the year.

Explanation:

• Form 1120S: The IRS requires all S corporations to file Form 1120S annually, regardless of income. 
• Additionally, some states may have their own filing requirements and mandatory minimum taxes, even if there is no income.

For more detailed information, you can refer to the IRS S Corporations page

and the UpCounsel guide on filing taxes for an S Corp with no income