Are you shure that there is even the need to declare such low profits? Usually there are some amounts that can not be declared since it is more effort for the tax agency to calculate the tax then what they will actually earn from it. Usually it is helpful to just call the tax agency since they can tel, you in one sentence what you are supposed to do.
You are required to declare any profit, if it is written in the law. There are licensed accountants in the US and companies that do it for you. The tax office may not check your declarations. I listened to stories from people that they have not been called to the tax office for more than 15 years, and the period of verification is limited to 3 or 5 years, I don’t remember. But for so long, people are required to keep supporting documents. Therefore, declaring small profits can be a good expense for the taxpayer if he uses intermediaries, but not for the tax.