This is one of those areas that I'd HIGHLY recommend paying for some professional advice (like a CPA or tax attorney) and/or reaching out to your local SBA office. Mis-steps in this area can cost you thousands, even if you have little to know revenue, because of filing requirements and penalties.

Here's the link to the SBA office finder:
https://www.sba.gov/content/find-local-sba-office

Hope that helps!

Ken Clark
Coach, consultant, and therapist to entrepreneurs