The IRS *JUST* released a "Safe Harbor" about this about an hour ago. In a nutshell, the Safe Harbor says if you spend 250 hours a year, it qualifies as a Business.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-drop/n-19-07.pdf">https://www.irs.gov/pub/irs-drop/n-19-07.pdf</a>
While spending less than 250 hours a year does not necessarily mean it is NOT a business, that DOES make it MUCH more questionable, and I would not recommend doing that.
