Weather the business had income/expenses is not the only factor in determining if a SCH C needs to be filed.
Did you officially, correctly and completely close your business in 2021 and file a "final" SCH C with your 2021 tax return?
Does your business claim business assets that you depreciate? If so, did you report disposition of those assets on the 2021 tax return?
Did your business claim any vehicle expenses at any time since you opened it, even if the vehicle use was less than 100%? If so, did you report disposition of the vehicle on the 2021 tax return?
Did your business report inventory and if so, report a positive inventory balance at the end of 2021?
