T-Town-CPA
Level 4

Great point.  They had around $5K in gross receipts, but huge expenses to offset.  Any thoughts on justification for hobby/business?  The State of Illinois rejected their refund for 2018 because of the years of losses on the business.  The comment I received from the agent I talked with said this came right out of the IRS publication and "they should have refused the federal refund by their rules".