We have a trust (I'll call it GFT). We also have a corporation (I'll call SSI), and a Limited Partnership (I'll call GFT LP); both of which are owned 100% by GFT.

GFT has no revenue. It does not even have a checking account.

GFT LP also has no revenue, but it does have a checking account. The only money that went into the checking account is small loans from SSI that will be paid back.

SSI already filed a tax return for all of its activity.

So my question is: Does GFT and/or GFT LP have to file a return when they have no revenue?