The question now is, "What needs to be done in terms of state (Virginia) and federal tax returns for the corporation for 2008?" My guess is that since the articles of incorporation were already filed, and there was nothing in the articles to say that the effective date of the corporation would be January 1, 2009, he will need to file a 2008 state and federal corporate tax return. The only transactions related to the corporation in 2008 will be the start-up costs which include the filing fee and the attorney fee.
He said that the accountant said all he has to do for this year (2008) is list his business startup expenses on a form that goes with his personal tax returns for 2008. That doesn't make sense to me, and I have a hunch that either he didn't explain the question well to the accountant or he misunderstood the answer he received.
Am I correct in assuming that he will need to file a 2008 state and federal tax return for the corporation and that he cannot just list the startup expenses on a form attached to his personal 2008 returns? And, if he does have to file a 2008 state and federal tax return for the corporation, and his only expenses in 2008 will be the filing fee and attorney fee (there is no business activity and no income for the corporation), is that something that he can do on his own without having to pay an accountant to do? He will be using an accountant for books, recordkeeping, tax returns, etc. for 2009.