A corporation must file Form 1120-S if (a) it elected to be an S corporation by filing Form 2553, (b) the IRS accepted the election, and (c) the election remains in effect. After filing Form 2553, you should have received confirmation that Form 2553 was accepted. If you didn't receive notification of acceptance or nonacceptance of the election within 2 months of filing Form 2553 (5 months if you checked box Q1 to ask for a letter ruling), please follow up by calling 800-829-4933. Don't file Form 1120-S for any tax year before the year the election takes effect.
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If you received acknowledgement of the election for 2021 a calendar year return is now over a year late. The penalty is about $2400 per shareholder. the 2022 calendar year return is now about 3 months late. About $600 per shareholder (about $200/month/shareholder for each month late with a maximum penalty of 12 months). Normally I would recoomend filng the 2021 return with a requet for abtement of any penalty along with a statement 1) you didn't ralize a return was due becuase you had no revenue and 2) that steps have been taken to timely file subsequent returns. But now that the 2022 return is also late, I don't know if the IRS would honor such a request. I suggest you confer with a tax pro for advice which could include liquidating and filing a final return. if you do nothing you risk the IRS sooner or later requesting the missing returns and then there may be little chance of abatement or reduction of penalties.
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also see what others reply to this thread but don't wait to long
