How many years of losses cause a business to be considered a hobby?
You can have 30 years of losses and not be considered a hobby. To rebut the presumption, you only need 2 years of profit out of 5 (out of 7, for horses). Even then, though, IRS can challenge the claim.
Since you are asking the question, are you really dealing with a hobby instead of someone with a profit incentive but just can't get there?
