There is no one-question shortcut
The IRS considers the facts and circumstances of an activity; no single factor determines the answer. Keep your records of operations, time, expertise, changes, income, and expenses available for review.
Build a useful activity timeline
Record when you began selling, which channels you used, major changes in your operation, and what you did to improve results. Save the supporting records alongside the timeline.
Bring questions, not a preselected label
An LLC, a first sale, or a busy expo weekend is not a substitute for reviewing the facts. Use the initial conversation to describe your activity and identify what requires professional review.
References and scope
This guide provides general recordkeeping education. It does not determine your tax treatment, permits, or filing obligations. Rene is completing his accounting degree and is working toward the Enrolled Agent credential; he is not currently an Enrolled Agent.