Probably not, unfortunately. You have to look at all the factors. The fact that you don't depend on the money counts in your favor but it is not the only test. If the High School pays you in Box 7 of 1099-Misc, then they consider you to be an Independent Contractor.
See all the factors below.
he
Internal Revenue Service reminds taxpayers to follow appropriate guidelines
when determining whether an activity is a business or a hobby, an activity not
engaged in for profit.
In order
to educate taxpayers regarding their filing obligations, this fact sheet, the
eleventh in a series, explains the rules for determining if an activity
qualifies as a business and what limitations apply if the activity is not a
business. Incorrect deduction of hobby expenses account for a portion of the
overstated adjustments, deductions, exemptions and credits that add up to $30
billion per year in unpaid taxes, according to IRS estimates.
In
general, taxpayers may deduct ordinary and necessary expenses for conducting a
trade or business. An ordinary expense is an expense that is common and
accepted in the taxpayer’s trade or business. A necessary expense is one that
is appropriate for the business. Generally, an activity qualifies as a business
if it is carried on with the reasonable expectation of earning a profit.
In order
to make this determination, taxpayers should consider the following factors:
- Does the
time and effort put into the activity indicate an intention to make a
profit?
- Does the
taxpayer depend on income from the activity?
- If there are
losses, are they due to circumstances beyond the taxpayer’s control or did
they occur in the start-up phase of the business?
- Has the
taxpayer changed methods of operation to improve profitability?
- Does the
taxpayer or his/her advisors have the knowledge needed to carry on the
activity as a successful business?
- Has the
taxpayer made a profit in similar activities in the past?
- Does the
activity make a profit in some years?
- Can the
taxpayer expect to make a profit in the future from the appreciation of
assets used in the activity
