dmertz
Level 15

Retirement tax questions

You can't apply expenses against hobby income.  Doing so causes the income to be business income, not hobby income.  Prior to 2018 you could deduct hobby expenses on Schedule A as miscellaneous deductions subject to the 2%-of-AGI floor, but the Tax Cuts and Jobs Act of 2017 suspended those deductions through 2025.

 

https://www.irs.gov/newsroom/tips-for-taxpayers-who-make-money-from-a-hobby