Do all part time teachers declare lessons?

Note: "The costs of a child's music or swimming lessons are not deductible. These are nondeductible personal, living, or family expenses. For more information, refer to Publication 529, Miscellaneous Deductions."

On the other hand, if you use your music for professional endeavors (recording jingles, playing in a band) I believe you can write off the cost of your lessons. Though I'm not sure that has anything to do with your post

Should they? Yes.

Do they? No.

the safe way to go (as a tax preparer for 20 yearsm although not currently) is to declare the income and make sure your expenses cover the income so you have a loss on business. Not really hard to do, and if you're a little liberal on the expenses, and get caught, no big deal. In the unlikely event you get caught not declaring the income it can be a very big deal indeed.

Thanks

"How do they catch it?"

If you're paid in cash, then it's virtually impossible to catch it. But if you're paid via check and you deposit the checks in your bank account, then it can be caught in a routine audit.

"declare the income and make sure your expenses cover the income so you have a loss on business."

This works for the first couple of years. But if you don't have even a small profit (I believe it's three out of five years), then the business is declared a hobby and all deductions are disallowed.

I did this for a while with a consulting business.. Don't plan to schedule it this year at all because of that. Do I have to "officially unschedule" a previous few years Schedule C? or can I just not include it in my tax return?