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Get your taxes done using TurboTax
you started this thread asking about cost basis, which really is irrelevant.
Your product (art work) is an item of goods or services sold.
When sold, that is gross income to your business.
You are a sole proprietorship.
See Schedule C for what you can deduct to arrive at net income from your business.
‎April 20, 2022
10:13 PM