@LudwigVan_fan I agree that the hobby loss rules are not applicable to C corporations.
However, Section 183(a) specifically states "In the case of an activity engaged in by an individual or an S corporation, if such activity is not engaged in for profit, no deduction attributable to such activity shall be allowed under this chapter except as provided in this section."
As such, that is why I noted this could be an issue if audited.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
