Unfortunately, there is not a minimum dollar amount to file it. Even though your gain is very small, the IRS may only receive the Proceeds/Sales amount.
If that happens, they will send you a bill for taxes on the full amount of the proceeds, not just the gain.
Also, there may be underpayment penalties and interest...and you may have to amend your tax return to prove your gain is minimal.
It's best to just report it and have a clean and accurate tax return.