Business & farm

Are you asking whether or not you need to file an income tax return (Form 1120-S) for an S corporation?

 

It does not matter whether or not the corporation paid salaries or wages in 2019, a Form 1120-S is required to be filed if the entity elected to be an S corporation (by filing Form 2553) and the election remains in effect.

 

See https://www.irs.gov/instructions/i1120s#idm139641016872208

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