I don't know about receiving an IRS audit based on a filing of Hobby Income. Not saying that it's not happened to some, just saying I've not experienced that. I filed hobby income last year, intend to do so again this year. But as I stated in other responses I've given on here, I intentionally held off on my 2023 filing until I received confirmation that I was comfortable with, that for my personal Tax situation, filing as Hobby Income is not "incorrect". I file married jointly, husband is Self Employed, so we file a schedule C for him. For my Vine 1099 NEC, I file HI. I don't run it like a business, therefore I'm not taking ANY deductions for office equipment, office space, computer, etc. If you're wanting to claim expenses or deductions then hobby income is not the way to go. I can say that after speaking to multiple CPA's, IRS agents , AND THE Vine Veteran (what I mean by that is a Veteran Viner who has been doing this since the inception of the Vine program) I was and am, very comfortable with my Hobby Income filing. This has been a long heated debate and still, after many years and many Viners offering a variety of advice and suggestions, I personally believe that as Viners , our 1099 NEC, can be legally filed as Hobby Income. But not everyone will agree with me on that . All I can tell you is that it's how I've been filing, and how many Veteran Viners I know, file. As long as you are NOT trying to take any deductions for expenses, it's perfectly legal to file as HI vs SE.
