Delaware C-Corporation, Plane Registration and the IRS

[bootedpilot]

I am about to set-up a Delaware C-Corporation for the sole purpose of registering a single-engine aircraft. It is not expected that the corporation will generate income and the airplane will be based outside of DE.

I believe that the corporation is not required to file a DE tax return but what about the IRS ? Is a filing required ? (I believe it is) If so, Form 1120 ?

many thanks.