For income tax purposes, you only report the partnership if you have business activities. That is, you started the business as an ongoing trade or business and you have income or expenses to report (including startup expenses). How you file (partnership 1065 or schedule C) depends on who the members are and what state you live in. You would file a return if you started the business even if you only had startup expenses but no income yet (because you are looking for clients or your clients haven't paid yet.)
However, if you never started the business, you are not required to file a tax return.
This is separate from any state laws and rules about registration fees and so on.
