it all depends. is this your business? if it begins business in 2020 then likely a return would likely be due. this would be true if the business was a calendar year Corp, LLC, partnership or even a sole proprietorship.
if you are an employee it will depend on whether you get one or more paychecks in 2020 - if yes, you may have to file depending on your gross income, dependency status and whether any income taxes were withheld. if you are in a state with an income tax the filing requirements would be quite different.
if you are an independent contractor and you net more than $400 in 2020 - you would owe self-employment tax and possibly income taxes so you must file.
if you are an employee or independent contractor that performs work in 2020 but doesn't get paid until 2021, no tax return is due unless you have other types of income that may require you to file.
