If you want to file a complete and accurate return you may consider hiring atax person familiar with corporate subchapter C tax law to file the taxreturn.As noted in Treasury Regulation Section 1.6012u20132a2 a corporation inexistence during any portion of a tax year files a return. And thecorporation files a 1120 corporate tax return as noted paragraph a3.I have completed the above analysis based on the question. If the facts changeany the tax results may change considerably. www.rst.tax