回複：回複：請教公司保稅問題，謝謝。

Depends on what type of entity it is, you may be subject to late fining fee. Late filing fee for partnership/S corp is $89 per partner per month up to 12 months. If your company is not making money, you may not own income taxes. My advice is to file all the late return and a final return, so IRS will not send you notices looking for those returns.