To file a corporate tax return with no activity, you'll need to use the regular corporation income tax return known as IRS Form 1120.

The 1120-W how-to on the IRS website includes instructions on figuring your credits. Add to your bill for any other taxes you owe, such as recaptured tax credits or base erosion minimum tax.

Notice 2023-60 also obsoletes Notice 2010-13, Form 1120, Form 1120-F, Form 1120S, Form 990, and Form 990-PF Electronic Filing Waiver Request Procedures, which provided guidance on obtaining ...