A status of "inactive" and a status of "closed" are two completely different things. If your business was not reported as "closed, sold or otherwise disposed of" on your 2018 return, then you still need to report it on your 2019 return.
This is especially important if any of the following are true:
- Your business had an inventory balance greater than $0 on Dec 31 of 2018.
- Your business claimed any vehicle use since you opened it (the year doesn't matter), even if that vehicle use was less than 100%.
- Your business claimed any assets that would be listed in the Business Assets section - even if those assets are already fully depreciated.
If any of the above are true and you don't file SCH C with your 2019 tax return, you can expect to be audited on it about 24-36 months after you file the return without the SCH C.
