The IRS does not know your business is closed, until you report it to them as such. So even if you have no income and no expenses, you still need to file a SCH C to show that you closed, sold or otherwise disposed on the business. If the business has *any* assets, to include vehicle expenses, (even if it's your personal vehicle used less than 100% for business), you must show the disposition of those assets, which basically is your legal affirmation of the desolution of the business.
Failure to do this will catch up to you in the form of an audit usually, about 18-24 months after the first year you don't file a SCH C, if the IRS is expecting one because you've not reported the disposition of the business previously.
