1. For IRS (federal tax) purposes, you don't file until the business is an active and ongoing venture. You don't need revenue (for example, you might have startup expenses but not been paid yet), but if you are not yet actively pursuing profit-making activities, then you don't file for 2023.
2. You will need to check with the state. LLCs are created by state law, and must follow those laws. Once you register the business, you may have state requirements even if you don't have federal income tax requirements.
