First and Last Tax return in the same year

What’s the proper way to file the final tax return of a partnership that has never been used? There is an EIN, but the partnership never filed a return because it has never had any expenses or income nor has it owned any assets since the partnership was created several years ago.

Does the partnership check “final return” on the 1065 or does it check both initial and final return? Does it file the initial in one year and the final the next? If it matters, the partnership has been canceled with the state in 2007. The goal here is to inform the IRS that the entity is no longer in existence.

What’s the process for a c-corp or LLC taxed as a corp? Same situation: no income or expenses and no assets since inception. No returns have ever been filed. I’m fairly certain that a return was due each year regardless of income or expenses, but it has never been used other than to apply for an EIN and register the entity with the state.

file a return even if it’s all zeroes. it is both an initial and final return. same for any entity type, but be sure you file the correct form.

if you’ve never filed, you might just want to leave it alone rather than risk alerting some computer somewhere that you maybe should have filed last year and they come looking for you.