Does an S Corp Schedule K-1 create a 1040 filing requirement?

[waterfisherman]

If the only income is $90 from a 1099-INT, and $5,700 from an S-Corp K-1, is a tax return required to be filed?  The standard 2021 filing requirement for married jointly (under 65) is $25,100.  (1040 Instructions, pg 10.)  But, a filing requirement is made if you have "net earnings from self-employment of at least $400."  The Schedule K-1 Instructions, pg 1, states "Your share of S corporation income isn't self-employment income and it isn't subject to self-employment tax."  I almost didn't ask, but I wanted to since the 1040 Instructions isn't what says an S Corp K-1 isn't self-employment.  Therefore, I would say there is no filing requirement in this situation.  There are no other credits that could be obtained by filing - it would be a zero return.  Granted, it can be argued to file zero returns to start audit statute of limitations, or preventing the IRS from inquiring about no return being filed despite a K-1 being on file, but I'm just asking if there's a requirement.

[Mike9241]

based on the amount and source of income, you are not required to file. however, your audit risk is higher because apparently, you took no salary from the S-Corp.