If you create a business, you will file a tax return when the business is "ongoing" performing a trade or service. You don't have to make money, you file when the business is actively engaged. What form you file depends on the type of business. We can't tell you more without a lot more details.
Some businesses need to be registered with your state, that depends on the type of business and state law. The IRS doesn't get into whether you registered correctly, you need to file a return when the business is actively engaged in business activities, even if you didn't register yet.
You may want to obtain a business tax number from the IRS called an EIN. In some cases you must obtain an EIN, depending on what you do and how your business is formed. Getting an EIN from the IRS is separate from any state requirements on registering the business.
