Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation

IRS Resources

Question: Must a partnership or corporation file a tax form even though it had no income for the year?

Answer:

A domestic partnership must file an income tax form unless it neither receives gross income nor pays or incurs any amount treated as a deduction or credit for federal tax purposes.
A domestic corporation must file an income tax form whether it has taxable income or not.

Additional Information:

Category:

Small Business/Self-Employed/Other Business

Subcategory:

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:

IRS, Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

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Washington, DC 20224

Page Last Reviewed or Updated: January 27, 2012