qbteachmt
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 15
		
	
				
		
	
		
			
    
	
		
		
		03-24-2023
	
		
		12:11 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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"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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