Hello Takineko,
To be considered a business you must be doing it with the intent to make a profit and file the income and expenses https://www.irs.gov/newsroom/earning-side-income-is-it-a-hobby-or-a-businesson a schedule C and pay tax plus the 15.3% self employment tax on the profit.
If it is truly a hobby then the income gets reported as other income and no expenses can be taken, you pay regular tax on the income but no self employment tax.
Here is are a couple of links to articles on hobby versus business income
https://turbotax.intuit.com/tax-tips/small-business-taxes/when-the-irs-classifies-your-business-as-a...
https://www.irs.gov/newsroom/earning-side-income-is-it-a-hobby-or-a-business
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