Filing a 1065 form for an LLC that hasn't done anything yet - required?

Thanks for the detailed explanation! I had no idea we couldn't file directly on the IRS site - that explains the errors I was getting. So if we just got our EIN this January (2025), does that mean we don't need to file anything for previous years when the LLC existed but had no EIN and no activity?

The timing of when you got your EIN doesn't actually determine your filing obligation. What matters is when your LLC was legally formed and whether it was set up as a partnership (multiple owners). If your LLC was legally formed two years ago as a partnership, you technically should have filed Form 1065 returns for those previous years, even with zero activity and no EIN. The filing requirement begins when the partnership is legally formed, not when it obtains an EIN or begins conducting business.

Does it actually help with completing the forms? I'm having issues understanding which boxes to fill out for a partnership that had zero business. Some of the questions on the 1065 seem to apply regardless of activity.

I'm skeptical about these online tools. Can it handle more complex situations like when one partner contributed assets but no business was conducted? And did it help with any state filings you might have needed to do alongside the federal?

It does help with completing the forms. The system identifies which sections are required even for zero activity businesses. For example, you still need to complete the partner information sections and certain questions about accounting methods, even if you had no income. For complex situations like contributed assets without business operations, the tool was actually really helpful. It has specific guidance for capital contributions during dormant periods and explains how to report these on both the 1065 and the partners' K-1s. It also walks you through state filing requirements based on where your LLC is registered and where partners live, which saved us from missing some state-specific requirements.

Wait, how does this actually work? I've tried calling the IRS business line repeatedly and it just disconnects me after saying they're experiencing high call volume.

This sounds like BS honestly. Nobody can "get you to the front of the IRS phone queue" - it doesn't work that way. The IRS phone system is notoriously understaffed and there's no way to skip the line.

The service works by using an automated system that continually redials the IRS until it gets through their phone tree, then it holds your place in line. When an agent is about to be available, you get a call connecting you directly to that agent. It's basically doing the waiting for you instead of you having to stay on hold for hours. The reason it's effective is because the IRS phone system often has a "queue full" message that disconnects callers when too many people are waiting. The Claimyr system keeps trying until it finds a time when the queue isn't full, then secures your spot. It's completely legitimate - they're just using technology to navigate the frustrating IRS phone system.

Oh wow, I hadn't even thought about state requirements. We're registered in Texas - does anyone know if they have similar minimum taxes or filing requirements for inactive LLCs?

Texas is actually one of the better states for this situation. They don't have an income tax, so you won't face the same issues as California LLC owners. However, Texas does have a franchise tax that applies to LLCs. The good news is that Texas has a "no tax due threshold" - if your LLC's revenue is below a certain amount (currently $1,230,000), you can file a "No Tax Due Report" instead of paying franchise tax. For completely inactive LLCs with zero revenue, you'd qualify for this exemption. But you still need to FILE the report, even to claim the exemption.

Is that actually allowed? Can you just dissolve an LLC and form a new one to avoid filing requirements for the dormant years?

Yes, you can legally dissolve an LLC and form a new one, but it doesn't eliminate your filing obligations for the years the original LLC existed. You'd still need to file final returns for all years the dissolved LLC was active (even with zero activity) and file a final 1065 marked as "final return." The dissolution process also has its own requirements - you need to file articles of dissolution with your state, notify creditors, and handle any remaining assets or liabilities. Plus, if you're using the same business name or have the same partners, it might raise questions with the IRS about whether this is truly a new entity or just a continuation of the old one. It's usually more straightforward to just file the back returns for the dormant years rather than going through dissolution and formation again. The "zero activity" returns aren't that complicated once you understand the process.