I have an S-Corporation that was incorporated a few years ago. It has not generated any sales/income as I do the work in my spare time. Each year I file an 1120S, but do not pay any estimated taxes. Am I required to?

The corporation was incorporated in DE but does business out of CA. In CA I know that I am required to pay $800 in Estimated Taxes regardless if the S-Corp makes any money or not? Is it the same for the Federal?

Any information would be greatly appreciated.