For federal income tax, only a corporation is required to file when there is no income for the year. Unless the LLC elected to be taxed as a corporation there is not a return required when there is no income.
For a single member LLC that is taxed as a sole proprietor it is advantageous to file once activity starts even if no income is yet received. Business starts usually when one offers the goods or services, whether or not a contract is secured.
As soon as the business is active up to $5,000 of start up expenses can be deducted. Start up expenses are the costs prior to offering services (such as the cost of forming the LLC). For more detail see http://www.irs.gov/publications/p535/ch08.html#en_US_2011_publink1000208939
It is possible to wait until the start of business to use an EIN. An EIN can first be used in a later year than it was issued. If you did not start business the EIN can be used later.
Starting this year, Michigan has a tax on C corporations that does not apply to the LLC instead of the former Michigan Business Tax.
If this is a sole member LLC no return is required for no income; but there is some advantage to filing Schedule C when the activity starts.
Please ask if you need clarification.
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