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Business & farm
If there's no goal to make a profit, then income from the buttons could be be considered hobby income and not business income. "The key consideration for the IRS is that businesses operate to make a profit while hobbies are for pleasure or recreation. If you are only getting a small amount of income occasionally throughout the year from an activity, but aren’t making a profit, you likely have a hobby." See Hobby vs. Business Income.
If you think you will owe $1,000 or more on your tax return, you should make estimated tax payments, unless you qualify for an exception. Estimated Taxes: How to Determine What to Pay and When
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May 8, 2025
1:57 PM