Starting a medical practice next year. All we did this year was form LLC, obtained EIN, and created a logo. All the major costs will come next year. We have $0 income for 2016. Do we have to do any filing with IRS? I know we could show a loss but not sure if it's worth paying accountant to file. We do have an accountant and I plan to follow up with him.

Fill and take the losses to roll forward.

When we started practices up, we always filled for the year of formation, even if the practice didn't open until the next year (or two years in some cases). There were always costs associated with formation.

If a multi-member LLC taxed as a partnership (and it will be unless you elected out of that), the losses will not roll forward but will be passed out to the members for 2016. I would figure you had expenses (legal expenses, organizational expenses when you paid the state to establish the LLC and perhaps other fees).

If you have expenses (even if no income as you indicate) you need to file a return (again, I am assuming a multi-member LLC). If you do not, there is a penalty of $195 per month or part of a month (at least that was the rate for 2015, might be more now), per partner (member), for up to 12 months. So, if there were 4 partners and it got discovered, they could ding you for north of $9,000.

Agree with Liberty - File it

I also say file it if you have a single member LLC