We have maintained a business license for quite a few years, but for the last 5 or so we haven't deducted much of anything as our "earnings" have been under $200. We are essentially retired. If I don't claim any expenses can I simply put the small income from writing in miscellaneous income and delete the business section? I am not sure if I need to "officially close out our business with IRS or what. Any insight will be most welcome. Thank you in advance.
