Hi All - Thanks in advance for your thoughts and help!

I have a Client which is a not for profit Condo in New York City.  They have always been filing their Form 1120-H with the IRS.  However they have not been filing Form CT-3 (New York State) and Form NYC-2 (NYC) according to the previous accountant.  They have no tax liability at the Federal level and I don't below they will have a tax liability at the State or City level either.  I would still think we need to file the State and City forms though?  Any thoughts?  Also, if I start filing the State and City forms now will that open up a can of worms for the Condo since they never filed before?

Thank you!