I am here in California on a B2 visa to start a C-Corp. After the incorporation process and opening the bank accounts etc. I will return to my home country. I will visit the US a few times a year on B2, but less than 180 days a year.

My company will be a small internet company targeting US audience. I don't plan to pay myself any salary or dividend in the first few years.

However, I heard that as a C-Corp owner, I need to file personal tax returns with the IRS and the State even when I don't receive any income from the corp (all boxes on the tax return form being 0??). Is that truely required, both the IRS and CA, even if I am not a permanent US resident?

Thanks.