A hobby is an activity that you enjoy doing for fun. A hobby is a regular activity done for pleasure e.g. collecting themed items and objects, engaging in creative and artistic pursuits, playing sports. An activity pursued without the expectation of making a profit. Losses experienced from a hobby are generally deductible only to the extent they can be used as an offset to hobby income. In other words, hobby losses cannot be deducted from other income. The IRS assumes an activity is profit driven only if it results in a taxable profit in three of the last five years. Defining your party is also a matter of figuring out its level of formality. Morgan says the more formal the party, the farther in advance you should send invitations. You also want to allow a lot of lead time if there are guests you absolutely need to be there if you're throwing a surprise party for a friend, for instance, and you want all his other best friends in attendance. She notes that there is no universal
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