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Business & farm
This was really a one-off, with no intent to operate a business and no intent to "make a profit". I'm inclined to say this would be more appropriate to report as 1099-misc or Other income. There would be no expenses to report to offset income, but at least would take it out of self-employment or rent. An IRS instruction describes situation where something without intent would not constitute a business.
‎February 13, 2024
5:58 PM