Small Business/Self-Employed
Industries/Professions Topics
IRS Resources
Determining Whether Your Online Auction Activity is a Hobby or a Business Please view the IRS Business or Hobby video for assistance in determining whether your online auction seller activities are a hobby or a business. A transcript of the video is also available online.
Online Auction Seller Activities Engaged in For Profit The IRS Fact Sheet 2008-23 contains guidelines for determining whether an activity is engaged in for profit, such as a business or investment activity, or is engaged in as a hobby
Page Last Reviewed or Updated: October 07, 2011