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Even if your LLC didn't have any gains, losses, or other activity during the year, you generally still need to file Form 1065 if it is structured as a partnership for tax purposes. This is because the IRS requires partnerships to file an annual information return to report income, deductions, gains, losses, and other information, even if there is no income or activity. However, if your LLC is treated as a disregarded entity, such as a single-member LLC that doesn't elect to be taxed as a corporation, you generally wouldn't file Form 1065. Instead, you'll typically report the LLC's income and expenses on your personal tax return using Schedule C or other relevant schedules.