If you obtained an Employer Identification Number (EIN) from the IRS they are going to look for a tax return. Also, if you are a legal corporation the instructions for Internal Revenue Service Form 1120, the standard tax return for corporations, are quite clear: All corporations based in the United States "must file an income tax return whether or not they have taxable income." The same rule applies to partnerships and limited liability companies that have elected to be taxed like corporations. The only exceptions are for corporations exempt from tax under Section 501 of the Internal Revenue Code. Those include charities, foundations and other nonprofit institutions. See the IRS Instructions at this link. 1120
