My C corp made $900 last year. My CPA prepped my personal taxes and said not to bother with my biz taxes mostly because of the amount of revenues and that there was no real documentation to support the $900.

I'm not sure what his tactic is and I'm not sure that I got the right guidance.

I do not think so; basically incorporated companies must always file a tax return regardless of how large or small their sales are, or even if they have no sales at all;You still can claim your biz related expenses by claiming NOL when yur C corp. revenues of $950 oi larger t han C corp related expenses

I thought it wasn't correct. Then anyone can say they made no money and never file.

I may say it depends as you know~~