Per IRS: A hobby is any activity that a person pursues because they enjoy it and with no intention of making a profit. People operate a business with the intention of making a profit.
IRS.gov
If your son is considered independent contractor, follow the steps below to report the income:
For Hobby income check: Do I have to report hobby income?
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
