That's fair, and I'm definitely not advocating tax fraud or anything of the sort. There's a $400 minimum for filing Schedule SE but no minimum for Schedule C. That said, it's _exceedingly_ unlikely (basically impossible, afaict) that the IRS will audit for Schedule C if you've never filed one and you don't exceed the filing requirements for 1099-NEC or 1099-K. The maximum tax in that case is measured in dozens of dollars.