EIN issued, no corporation filed with state, and zero income, what forms need fi

I thought you normally file articles of incorporation first, and then the EIN. What did you put on line 1 of SS-4 (don't give the specific answer, just in general: same as my name, etc).

Anyway, expenses are only deductible once you are open for business. This usually begins when you advertise that you're able to do work.

Expenses accrued before you're open for business are deductible, but only after you're open for business. They're called startup expenses, and you can deduct up to $10,000 right away and amortize the rest over

If you buy startup assets, then I think those are not deductible, but they add to your cost basis in the corporation, so they're recovered when you sell stock or take tax-free return of capital distribution.

That's a neat trick! ;-)

I intend to follow through with the

proprietorship, would not be right with an

Why not? Lots of sole proprietors have EIN's. Changing your type of business entity does not always engender a change of EIN (although some states may differ). Doesn't sound like you ever had a separate business entity in the first place.

What you need to file, is a return reporting your business income and deductions, taking into account treatment of start-up costs, as previously mentioned.

-Mark Bole