My husband has a corp which has been dormant for many years. We haven't filed zero tax returns. We would like to start using it, do we have to back file them?

We want to start using the corp. For state taxes we just need to pay the franchise tax to start using it for business, but what about federal? It has been dormant for years, in active... but we didn't file any tax returns, not even zero tax returns. Should we back- file taxes for a certain number of years?