Self employed

Yes, you must report the $477 as income even if you do not receive any kind of tax reporting statement.

 

Further, beginning in 2018, the IRS does not allow you to deduct hobby expenses from hobby income. You must claim all hobby income and are not permitted to reduce that income by any expenses.

 

See https://turbotax.intuit.com/tax-tips/self-employment-taxes/4-tax-tips-for-money-making-hobbies/L89qz...