FIRSTLY, you are NOT REQUIRED to file a Schedule C (Profit or Loss from Business Income) for any tax year where your self-employed professional artist activities had zero income and zero expenses, you must still file a personal tax return if you have income from other sources (e.g., W-2 wages, dividends, interest).
BEST PRACTICES !!!
However, filing a Schedule C—even with minimal or zero activity—is a strong strategic best practice. This action helps establish business continuity and a valuable financial history, which is pivotal when applying for loans and/or facing future audits.
Moreover, filing allows you to officially record and carry over potential deductions (such as start-up costs or home office expenses) to reduce taxable income in future profitable years.
Finally, filing the return starts the statute of limitations for an IRS audit; failing to file leaves that tax year open to examination indefinitely.
NOTE
If you have NO INCOME/EXPENSE to report, whether business or personal, in other words, your tax return would have zero values, you may need to enter a nominal income or resort to paper filing, as some e-filing software may restrict submissions without any activity.
The links below should be helpful in assisting you with your question:
I have run a small business as a sole proprietor in the past but this year I had no income or expens...
Self-employed individuals tax center
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