but there is an important preamble to the 9 tests
No one factor is determinative in making this determination. In addition, it is not intended that only the factors described in this paragraph are to be taken into account in making the determination, or that a determination is to be made on the basis that the number of factors (whether or not listed in this paragraph) indicating a lack of profit objective exceeds the number of factors indicating a profit objective, or vice versa.
certainly, if the grandmother were to property report losses year after year, the IRS would classify it as a hobby. but if it's profitable, they would hit her with SE tax.
