Does C-corp have to file 5472 if no real transactions were made?

[inrisible]

Hi everyone, I would greatly appreciate your help!
We incorporated C-corp in Delaware in 2021 (90% owned by foreigners), but neither had any activity nor opened a bank account since then. In 2021 we paid agent fees for incorporation and in 2022 we paid Delaware franchise tax via one of the foreign shareholders personal bank account. Are those considered reportable transactions and therefore we have to file 5472 form or not?

[MinhT1]

No. These transactions would not be transactions between the corporation and a foreign related party, And form 5472 is not required.

[inrisible]

Thank you very much!