If you are unsure, then you should read the instructions https://www.irs.gov/pub/irs-pdf/i8991.pdf

In particular, page 2 Who Must File. If the answer is NO, then you do not need to file. DO BE SURE TO CHECK THE INPUT for screen 32 (C Corp) to verify that the 3-Year Average Gross Receipts are correct for the 3 preceding years.