Does a Foreign-Owned US Delaware LLC (filing Form 1120) pay federal tax? Does the entity need to file (NY) state

[sjrcpa]

Maybe. Where does it operate? What does it do?

[BlissInTheBudget_CPA]

It was remote all year, up until December. The company is a digital advertising agency that was formed in Delaware and now has an office in NYC. 

The first year, 2019, return was blank/no activity, but the accountant filed a Form 1120 for the Foreign owned LLC.