It depends. It's best to remove the Schedule C for 2023 if there is no activity and nothing has been sold.
The vehicle can be converted to personal use with a date of January 1st, 2023. The bottom line is that the IRS does not want forms that do not apply to you in any tax year with zero or no entries.
If you have any other assets in your business you should indicate they were Sold, disposed of, etc., then indicate they were converted to personal use unless they were actually sold, then enter the sales information.
The records are important because if you sell or trade your vehicle you will have a taxable event. All business miles, when using the standard mileage rate, have a depreciation component as part of it. You will need to keep track of your total business miles and all miles on the vehicle to arrive at the business user percentage should you dispose of it before you start up your business again.
It's really simple to add them back when the business is active again. You should print (literally or store a .pdf copy on your computer) to retain all of your records, including all worksheets. If you have activity in 2024 you can add your business back to your return.
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