2.02.1 Gross Income (1)

Question 問題
Gross income from a hobby activity of an individual is

A. Net reported if less than $400

B. Reported as other income on Schedule 1 line 21, Form 1040.

C. Reported as gross income on line 1, Schedule C (Form 1040)

D. Netted against related expenses, and the excess, if any, is reported as other income on line 21, Form 1040.

The correct answer is 正解は、[B. Reported as other income on Schedule 1 line 21, Form 1040.]
趣味による収入はForm 1040 Schedule 1の21行目 雑所得（other income）として申告する。
趣味に係った費用は2018年度申告より控除が認められない。