Generally speaking, a partnership or corporation is expected to file a tax form once a tax identification number has been assigned by the IRS. Form SS4 is used to apply for a tax identification number. Whether or not having income or expenses is not the major determining factor. There is a separate state registration requirement before filing a state form.

Yes, the IRS requires the filing of a tax return on corporations, partnerships, non-profits and fiduciaries, even though no income or expenses were involved. Only individuals with no income are excused from filing.