form 1120 line P (Illinois)

Form 1120 line P. Ask for corporation file number. We have one due to the lawyer that did the turn over. He discovered that the developer evidently did not register with the state. The file states that we were incorporated last year and I became the registered agent. We have been an association for 3 years. The developer filed tax form 1120 in 2009 and 2010 without filling in line P. I called the state tax people and they said forget about filling it in. If the state wants to know they will send you a letter. The accountant will go either way, even though I think she leans toward leaving it blank. The attorney said we got it, just as well use it. The developer, who has to be on the board, said suggested leaving it off so no red flags would show up. Any suggestions, please. I am lost on what to do.

The accountant works for a large accounting firm but she is not a cpa. As I said I have been told 3 options.

To the best of my knowledge none of the accountants are cpa. they do busineses, churches, non profit org.