If you're an individual, the same law applies if you count it as a business expense. The usual disclaimers apply: I'm not a lawyer or an accountant, I'm just a

If you're an individual, the same law applies if you count it as a business expense. The usual disclaimers apply: I'm not a lawyer or an accountant, I'm just a sole proprietor. There's no legal distinction between being a sole proprietor with a daytime job and one without - income from your sole proprietor activity is taxed on Schedule SE for self-employment tax (Social Security and Medicare) and Schedule C for income tax from a business - and that's where this applies. The "I'm not really a business" rule is really, really not one the IRS believes in.