State income tax filing for a corporate with no presence

The Company was incorporated in Delaware State with no other state registration.
The entity's presence within United States is a registered agent in Delaware state.
Does this corporate need to file a state income tax return? or Federal return only?

Delaware Corporations:

Who do NOT Conduct Business in Delaware are not required to file a Delaware Corporate Income Tax Return, regardless if incorporated under the laws of Delaware.

https://revenue.delaware.gov/services/B ... gCIT.shtml

Where is the corporation actually conducting business? It may have to register as a foreign corporation in that state. Illinois has that requirement.

I'll bet that *today* a corporation can conduct a *trade or business* totally in the ether, with no particular connection/existence/action/domicile/pied-à-terre in any state (or commonwealth, for that matter).

Would that ether-based corporation likely have humans, who cause it to do the stuff it does in the ether, who have a connection/existence/action/domicile/pied-à-terre in a[ny] state?

And those humans probably use computers (property) in a state.

They are based in foreign county with no employees or assets placed in United States.
I guess they will file Federal tax return only.

The US company likely also needs to file a tax return in the foreign country where the human activity takes place.

They are based in foreign county with no employees or assets placed in United States.
I guess they will file Federal tax return only.

What's the purpose of set up a Delaware corporation if there is no employees or assets in the United States? Is it a foreign corporation that want to go IPO in the United States some time, or is it an IT start-up looking for more VC investments, or is it a start-up want to be purchased/acquired by a nature company? Are there any income generate from the States? There should be a reason if the corporation want to be set up in the States without any employees or assets placed in USA. I think you may dig more.