Single Member LLC tax question

My son started a single member LLC in January 2024 for an online retail store and has made zero dollars to date. Does he need to send anything quarterly to report to the federal government or just report at the end of the year on his personal taxes? I ask because I do not want him to incur penalties for not reported quarterly even though he has not made any profit. 

 

He has been reporting monthly to the Oklahoma Tax Commission.