I've looked through the IRS site and there are explicit statements that if you have profit from a hobby, that should be reported as "other income". I think the

I've looked through the IRS site and there are explicit statements that if you have profit from a hobby, that should be reported as "other income". I think the author could have made a very reasonable mistake. It is pretty clear that he should have been deducting his expenses from the site and only reporting the profit as self employment income. If he was actually making $10k in profit, then he should have been aware that it was more "business" than "hobby" and used those rules. For those not familiar, the IRS has a category for a hobby because some people may have a hobby that looks a lot like a business that loses money. You can't deduct losses against your outside income, as you can in a serious business that just happens to have not made money that year. Not a lawyer, not an accountant. Just someone who can read.