Dog breeding as a hobby

[diholley]

I am a dog breeder as a hobby.  I may have a litter once every 2 years, so I really don't qualify as a business.  When I entered the income of $6600 and the expenses of $5969 as Hobby income and expenses, it does  not calculate any of the expenses only the income.  I had expenses such as medical for the puppies for the vaccines, wellness care, medical care. I also had care for the mother as she became very ill while pregnant.  I also pay for the grooming care of the puppies and the parents.  

[Bsch4477]

Expenses are not an allowable deduction for a hobby. 

[KrisD15]

Hobby income is reported on Schedule 1 subject to tax. 

Hobby expenses are listed as Miscellaneous Expenses which were reported on Schedule A.

For Tax Years 2018 through 2025, claiming miscellaneous itemized deductions was suspended and are not reported on tax returns. 

These expenses are lost. 

@diholley