My wife does triathlons for fun. This year she won some prize money and had to fill out paper work for taxes. Can I now write off the expenses?

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My wife does triathlons for fun. This year she won some prize money and had to fill out paper work for taxes. Can I now write off the expenses?

If this is a hobby, unfortunately starting in 2018 she is unable to deduct expenses associated with the hobby.

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