Here is a link to the instructions for Form 1120S.
Who must file begins on page 2.
Interest and Penalties begins on page 4.
I did not read it in detail, but in a very brief glance, I didn't see anything that relieves the filing requirement for no current income/expenses. Only if corporation terminated or the S election terminated, and even then, a final return appears to be required.
https://www.irs.gov/pub/irs-pdf/i1120s.pdf
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