If you created the blog, it would be ordinary/miscellaneous income, subject to Social Security (Self-Employment) taxes - reported on Schedule C as Self-Employment. Any 2019 costs paid for creating (eg, paying someone to do graphics, or software purchased only for that blog) can be deducted from gross income as 'ordinary and necessary' expenses.
@Rainman12 What if I purchase a blog (domain+content), that is making monthly revenue, would that be considered an intangible property and would need to amortize over 15 years? This website blog is not part of a bigger business, it is a standalone money making site.
The sale of intellectual property is now consider ordinary income. It is no longer treated as a capital asset.
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