The IRS requires a new S corporation to file its initial tax return.
Unless your filed tax return shows no income, the IRS has no way of knowing that your S corporation generated no taxable income. When you complete Form 1120S for your corporation's first year, you must indicate that this is your company's initial tax return. Failure to file an initial tax return could result in the IRS making assumptions about what your S corporation owes and sending you a bill for that estimated amount. When your S corporation fails to file, the IRS generally assumes you forgot to file. It does not assume you had zero income.