Short Plan Year and $5000 Sched C Limit-Prorata?

[dmwe]

If a 9/30 PYE switches to a 12/31 PYE, does the $5,000 threshold for Sched C reporting get adjusted down to $1250 for this short one-quarter period?

[My 2 cents]

I saw nothing in the instructions to Schedule C requiring that treatment. THe instructions tie the $5,000 minimum to reporting year, which I would take to be the period indicated as the fiscal plan year at the top of the form.

And if it is not required, you certainly would not be looking for permission to report expenses based on a lower minimum!