At the point you received the EIN for the 1065 partnership, you became obligated to inform the IRS of any activity in the partnership. Even if no activity is done, I would suggest you file a no activity information return. If not, the IRS computers will start spitting out letters asking you for the return. Not to mention, you can get dinged for non-filing.

Taxl8y

There is no regulation that requires that an LLC with no activity to file a federal tax return. However, the Form 1065 government form instructions say that a filing is required. I don't know where this requirement comes from.

However, I would suggest filing with the California Franchise Tax Board. They will certainly be looking for their $800 LLC fee.

You are required to file the 1065 regardless whether there was any activity in the business and will be required to file as long as it a viable business with or without activity or less you close the business.

I have a client that I file a 1065 every year no activity in the business but he do not want to close it one year we did not file the 1065 and the IRS sent a letter requesting it because the business had not been dissolved.