I incorporated in late NOV 2007.

The Ca. Fee/Tax is $800 to be incorporated, with the first year waived, I believe.

Must 2007 be my first year if there was no business done?
And must I file for 2007, or can I start with the 2008 year.
My articles of incorp. State operation from the first of the year till the end.

I hope my question is clear.

Yes, you must file Form 1120 U.S. Income Tax Return and CA form 100 even if you did not have any income in 2007. The due date was March 31, 2008.

That is a common mistake among corporations, the belief that money must be earned to file a return.

That is NOT the case. The corporation MUST file an annual return regardless of its financial standing in order for it to retain its standing as a corporation with both the IRS and the states.

File the corporate returns and expect to pay a late filing fine.