ToddL99
Expert Alumni

Business & farm

Yes, you would only need to file the 1065 if you wanted to deduct startup costs.

 

As @JeffreyR77 stated:  You have a requirement to file an annual report and pay a business entity tax online in Delaware.  See: ANNUAL REPORT AND PAY BUSINESS ENTITY TAX

 

Since your business is located in MA, you must file a partnership return (Form 3). From Partnerships:

 

A partnership must annually report the partnership's income to the Department of Revenue on a Form 3, Partnership Return of Income if:

  • It has a usual place of business in Massachusetts, or
  • Receives federal gross income of more than $100 during the taxable year.

(There is no filing threshold for income, so even if income is "0", that is what you report)