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how do i keep an s-corporation open when it has no revenues
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if you have no net income or loss, you can usually get away without filing a tax return.  in illinois, the standard is: filing requirements   you must file form il-1120 if you are a corporation that   has net income or loss as defined under the iita; or   is qualified to do business in the state of illinois and is required to file a federal income tax return (regardless of net income or loss).   http://tax.illinois.gov/businesses/taxinformation/income/corporate.htm just keep your filing fee and any business licenses up to date, paying those fees personally and not out of business money (that would make for a net loss and trigger needing a tax return).  frankly, with how easy it is to register a new corp, especially an llc which has many simplicity advantages from an s-corp in certain cases, you might still be better off shutting it down until that time.
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