I started a S-Corp that never did business. Do I need to file a return or can I mail the IRS and say this business never started and close my account?

[undctiatc]

I started a S-Corp because I was trying to get leased with FedEx ground. They only lease with Corporations not LLC's.  However, I never got picked up and now I just want to close the Corp.  I never did any business so I have 0 income and 0 expenses.  What forms do I need to file if any?  Thank you

[MinhT · Accepted solution]

You should file a tax return for your S-Corp (form 1120S) reporting 0 income and 0 expenses and indicate on it that it is the final return by checking the box Final return.

https://www.irs.gov/pub/irs-pdf/f1120s.pdf