Is there a minimum amount of income a c corporation must receive before its required to file a tax return?

[tagteam]

"Is there a minimum amount of income a c corporation must receive before its required to file a tax return?"

No, there is no minimum; virtually all domestic C corporations must file an 1120.

Unless exempt under section 501, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. Domestic corporations must file Form 1120, unless they are required, or elect to file a special return.

See https://www.irs.gov/instructions/i1120#idm140531961555840

[Critter]

All corporations are required to file a corporate tax return, even if they do not have any income and did not engage in any business during the year.