Can I take home deductions on sch C that show net loss ? How long can I claim a loss b4 I should stop claiming a home biz? I earned $280 in 2018 but had biz expenses.Thx

I started a home business for a direct sales co. in Aug 2018. I bought a business kit with supplies, paid a monthly website fee & had online advertising expenses. I earned about $280 for 2018 but did not receive a 1099.
Can I take any home deductions that show an overall net loss on Sch C? How long can I claim a loss before I should stop claiming a home business? Thx

posted

No, you can't generate a loss with a home office. The IRS expects to see a gain for three out of every five years to show intention to make a profit.

IRC § 183(d) provides a presumption that an activity is engaged in for profit if the activity is profitable for 3 years of a consecutive 5 year period or 2 years of a consecutive 7 year period for activities that consist of breeding, showing, training, or racing horses.

https://www.irs.gov/pub/irs-utl/irc183activitiesnotengagedinforprofit.pdf