A K-1 is used for many entities but I'll assume you mean a partnership. The IRS partnership instructions clearly sayExcept as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.So no, you usually would not have to file a 1065 or a K-1 if no there was no income or expenses.The above may not be true for state K-1s