Where do I being to file a corporate tax return?

Unfortunately you have to file your taxes for every year even if you do not have any business activity as well as to comply with your state fillings and the filings for your Secretary of State. You cannot add the activity of 2 years together, there has to be a filing for every year, in this case $0 revenue for 2015 but you still have to file it with $0

The income should be reported by the individual or business that provided the service and earned the income. If the 1099 is in your name, you could ask the issuing Company to change to the S-Corp if that is who earned the income. In the future, have a written agreement between your S-Corp and the Company you are providing service. Also, provide them with a Form W9, so they know where to report the 1099 income at year end.

It really depends under which legal jurisdiction you are. The tax laws are very different in each country. Very generally speaking, every income needs to be accounted for, but what you could do is transfer the money to your corporate account and register it as a founder's loan to the company (which may or may not be paid back to you in the future). You just need to take into account that you still may need to report the source of the income (even if you didn't have a company then) and pay taxes for it (if applicable in your case - again, it depends where you located, how you're registered with the tax authorities, and what the amount is). * Disclaimer: the above should not be seen as legal or tax advice as this is impossible to give without knowing all the details. You should always consult with an accountant or lawyer. I can try connect you with one if you let me know your location and budget. Good luck I've successfully helped over 350 entrepreneurs, startups and businesses, and I would be happy to help you. After scheduling a call, please send me some background information so that I can prepare in advance - thus giving you maximum value for your money. Take a look at the great reviews I’ve received: https://clarity.fm/assafben-david

yes. As long as your main place of work is your home/office.

I am not an accountant, but I do have a good understanding of this concept. It works like this. If you are self employed there is a slef employment tax on all your income of 15%. This essentially goes toward social security and Medicare. So let's say you make $100k in profit that means it's $15k in self employment tax. If you instead become and LLC and file as an S-Corp then self employment tax goes away and is replaced with social security and Medicare on "wages" only. The company then pays you a "reasonable wage" of let's say $30k in this case, and then pays the other $70k out to you as "dividends". The $30k is subject to social security and Medicare which comes to a little under 15% with all things considered (~$4500) and the dividends are not. This creates a rough tax savings of $10,500. (Talk to your accountant for exact numbers and advice for your situation, this is just the basic concept.) Here are some more resources on the subject: https://turbotax.intuit.com/tax-tools/tax-tips/Small-Business-Taxes/How-an-S-Corp-Can-Reduce-Your-Self-Employment-Taxes/INF22938.html http://www.incorporatecalifornia.com/scorptaxes.html