If your question relates to income tax filings, you would likely be well served to file a return regardless of your income at the end of the year. The IRS may send a notice in 2009 if no return is filed, which will require a response on your part. That response, even if it only takes a short time to address, takes you away from your business.
Starting a new business has its costs. For example, you spent money setting up the corporation and preparing your product line. These expenditures most likely will result in a tax loss for your first year of operation even though you have not begun selling your product. This loss can offset future profits. You should definitely file the tax return.
Thanks for your question. Since I am an attorney, I cannot ethically give you specific legal advice on your situation, since you are not my client, but I can only provide you with general information that you may find helpful.
The short answer to your question is YES, you do need to file a tax return for every year that your corporation is in existence. There is a wealth of information on the IRS website for small business. You should spend some time reviewing the information there:
Without more information, the best advice that I can recommend to you is to contact a local tax planning attorney that can work with you on your unique situation. I would encourage you to discuss the facts of your case with a qualified attorney as soon as possible. This information is not intended to substitute for professional legal advice and does not create an attorney-client relationship. You should accept legal advice only from a licensed legal professional with whom you have an attorney-client relationship.
Best of luck to you,
Shawn C. Newman, Esq.
Attorney At Law
1881 NE 26th Street, Suite 212E
Wilton Manors, FL 33305