Does pre-revenue c corp startup need to file form 1120 in its first calendar year?

[Tushi_Florida]

if c corp startup "business [isn't yet] functioning as a going concern and performing the activities for which it was organized", does it still need to file form 1120 for 1st calendar year it exist?

I am asking this because in case startup/organization cost deduction IRS rules mentions that they are applicable only after business activity actually commenced. does the same rule applies to form 1120 filing or it is mandatory irrespective of revenue/income or even business activity?

[kerriP]

If you obtained an Employer Identification Number (EIN) from the IRS they are going to look for a tax return.   Also, if you are a legal corporation the  instructions for Internal Revenue Service Form 1120, the standard tax return for corporations, are quite clear: All corporations based in the United States "must file an income tax return whether or not they have taxable income." The same rule applies to partnerships and limited liability companies that have elected to be taxed like corporations. The only exceptions are for corporations exempt from tax under Section 501 of the Internal Revenue Code. Those include charities, foundations and other nonprofit institutions.  See the IRS Instructions at this link.  1120

[Tushi_Florida]

OK. Is there any point to put on Line 26 on Form 1120 an organizational cost (few hundred dollars) if revenue/income is zero? Or such deduction can only be applied after actual business activity? In the end, it should not change taxable income anyway (zero - X = zero). Any suggestion?