Here is a TurboTax article and an IRS article to help you decide if you have a hobby or a business:
https://turbotax.intuit.com/tax-tips/self-employment-taxes/4-tax-tips-for-money-making-hobbies/L89qz...
https://www.irs.gov/spanish/hobby-or-business-irs-offers-tips-to-decide
If you determine you only have a hobby, you must enter the income as other income on your tax return. You can no longer deduct any expenses associated with a hobby.
If you determine it is a business, you would be considered self employed and would enter the income and expenses on Schedule C. You must pay self employment taxes on net income from a business. You can not enter a value for your time as a business expense.
