Maybe. A quiet year does not dissolve the entity or erase state obligations. The federal answer changes with owner, tax classification and transactions.
State examples differ
Ohio ordinary LLCs do not file a general SOS annual report, but keep a statutory agent. Delaware LLCs owe $400 yearly tax while active without an annual franchise-tax report. Wyoming LLCs have an annual report and at least $60 license tax. California generally imposes $800 annual LLC tax even without operations until cancellation, subject to exceptions. OH · DE · WY · CA
Federal classification and foreign-owned LLCs
A U.S. single-member LLC is disregarded for federal income tax by default unless it elects another classification; employment and certain excise taxes are different. A wholly foreign-owned U.S. disregarded entity with reportable related-party transactions may have to file Form 5472 with a pro forma Form 1120 even if it has no ordinary income-tax return. Not every inactive LLC owes Form 5472: review actual ownership and transactions. IRS classification · IRS Form 5472
To close, check state cancellation, final returns and EIN account steps; doing nothing does not close it. IRS closing checklist
Frequently asked questions
Does an LLC with no revenue need to file anything?
Possibly. State annual reports or taxes can apply while an entity is active; federal filing depends on owner, tax classification and transactions. No revenue alone does not close an LLC.
Can a foreign-owned LLC owe Form 5472 without revenue?
A wholly foreign-owned U.S. disregarded entity with a reportable related-party transaction can be required to file Form 5472 with a pro forma Form 1120. Not every inactive LLC meets that test.
Does a Delaware LLC pay its annual tax with no operating income?
The Delaware Division says an LLC active in its records during the tax year owes the $400 annual tax, due June 1. A business merely stopping activity has not dissolved.
Does an Ohio LLC have a general Secretary of State annual report?
An ordinary Ohio LLC has no general SOS annual report; keeping the statutory agent current and other tax or license duties remain separate.
This is general information, not legal, tax or banking advice. Rules, deadlines and provider policies change; check the linked source and facts of your case before acting.