qbteachmt
Level 15

"I don't see any where to enter as an itemized deduction?"

Because it no longer qualifies. That's why it's called "hobby" and not "business."

The only things that still qualify are those costs that are deductible for other reasons, such as property taxes would no longer be allocated to business for home office or business use, but might still qualify for itemizing.

And remember it is, "at least two of the last seven years for activities that consist primarily of breeding, showing, training or racing horses." Since we recently had this topic on this community forum.

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