- quote -

I started a blog myself in Dec 2006. So far it has earned
about $ 97.00 and I won't get paid until it reaches $100.

The purpose of my blog was NOT to make money, and my cost is
zero since I can't deduct the value of the time I spend on
it. I am going to add the $100 or so I make in 2007 to my
schedule C, which means I'll pay self-employment tax on it.

If I weren't filing a Schedule C, I could either file it as
"other income' on line 21 or file a Schedule C-EZ.

If you have any small expenses you could deduct them on
Schedule C-EZ

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- quote -

"Other income" as previously noted, possibly offset by hobby
expenses itemized on Sched A subject to 2% AGI floor.

Regarding Google adsense, I designed (for free) a web site
for a non-profit organization a few years back and
implemented Google adsense for two reasons: one, the
experience of learning how to do it, and two, because it
added a little bit of richness and flavor to an otherwise
content-poor web page. Actually getting any money was not
expected and did not occur.

Similarly, if a hobbyist hands out business cards which
result in some hobby income, I wouldn't automatically
ascribe a profit motive solely based on that fact.

-Mark Bole

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sethb[at]panix.com (Seth Breidbart) wrote:
- quote -

Well, you intend to receive money, certainly. But do you
intend to receive enough to pay all your expenses of going
on the internet and running the "business" plus a net profit
at the end?

In any case, it looks like passive income to me.

Stu

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Bill <an_ordinary_guy_158[at]hotmail.com> wrote:
- quote -

But getting the google ads was done for profit (what other
reason would there be?)

Seth

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Line 21 form 1040, under other income.

Missy Doyle

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bob[at]coolgroups.com posted:

- quote -

Line 21 - "Other Income." As noted in the Form 1040
Instructions, this seems to precisely fit the definition
given in the list of examples: "Income from an activity not
engaged in for profit."

Bill

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b...[at]coolgroups.com wrote:

- quote -

You should be able to list it on a Schedule C, taking any
deductions against the income (such as for hosting costs,
internet access costs, etc.). The hobby loss rules may come
into play if you try to claim expenses greater than the
income. Otherwise, you can list it as "other income" on the
first page of your return.

Kreig Mitchell
www.irstaxtrouble.com
www.irstaxtrboule.com/blog.htm

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b...[at]coolgroups.com wrote:

- quote -

Schedule C

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<bob[at]coolgroups.com> wrote

- quote -

Line 21, as other income.

--
Paul Thomas, CPA
paulthomascpapc[at]bellsouth.net

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Let's say you run a web site just as a hobby (not as a big
business), and you made 100 dollars from Google adsense.
Where would this get reported on your personal federal
income tax form?

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