Im the owner of a small business that I never kicked off (not earning money). Do I file as a Partnership?

It depends on how your business is structured. If your business is a multi-member LLC, it is typically taxed as a partnership by default, meaning you would file Form 1065. However, if your business is a single-member LLC, the IRS treats it as a disregarded entity, meaning you report business activity on your personal tax return (Schedule C) instead.

If your business has no income or expenses, you may not need to file a federal tax return at all, unless you have an Employer Identification Number (EIN) or elected to be taxed as a corporation. Some states may still require annual filings or fees to keep your LLC active, if your business is structured as an LLC.