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Is the LLC a single member LLC or a multi-member LLC?
If a single member LLC for federal tax purposes the entity is disregarded and the income and expenses are included on the taxpayer's personal tax return
If this is the case, then there's nothing to do because there is no income.
The only way you would file as a subchapter S corporation is if an election was made ... the taxpayer would make that election to be taxed as an S Corp. If that election was not made, then there's no 1120-S to be filed. If that election was made, the taxpayer needs to file an 1120-S even if there's no income or expenses
if they don't there are significant penalties for not filing.
If this is a multi member LLC, that has not made an election to be treated as an S Corp (or C Corp) then they would file form 1065. However, if you review the instructions for form 1065 it states that no return is necessary if there is no income nor any expenses.
You can read this, here: http://www.irs.gov/pub/irs-pdf/i1065.pdf click the link of "who must file" for verification
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