Carl
Level 15

Business & farm

If you are a disregarded non-entity, you do not need to file if you did not make any money.

That statement is not totally accurate. If you were "open for business" in 2019 and:

Your business has any depreciable assets and/or;

Your business has inventory and/or;

Your business claimed "ANY" business vehicle use then;

You are required to file a tax return to report your business income/expenses (even if zero) along with your asset depreciation and/or inventory and/or business vehilce use (even if that vehicle use is less than 100%)