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Taxpayers who engage in activities for recreation or pleasure frequently are not trying to make a profit from the activity. Special tax rules apply to income and expenses generated from a not for profit or hobby. While most taxpayers who engage in a trade or business activity with a profit motive report their income and expenses on Schedule C, (profit or loss from Business, sole proprietorship), hobby income is reported on FORM 1040, LINE 21. The deduction for related expenses is limited to the amount of income reported.
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