As a corporation, you need to file Form 1120 (U.S. Corporation Income Tax Return) on an annual basis regardless of whether you have revenues or employees. From the Form 1120 instructions:Unless exempt under section 501, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. Domestic corporations must file Form 1120, unless they are required, or elect to file a special return.When 1120 is due is based on your corporation's tax year:Generally, a corporation must file its income tax return by the 15th day of the 3rd month after the end of its tax year. A new corporation filing a short-period return must generally file by the 15th day of the 3rd month after the short period ends. A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved.Because you don't have any employees, you don't need to file Form 941 (or state equivalents) unless you have already filed Form 941 previously.You can find the full instructions to form 1120 here:http://www.irs.gov/pub/irs-pdf/i...