Hi! I am new to this group. My husband and I are thinking about purchasing a larger tract of land to build a home on. I always wanted a horse farm, but my husband doesn't want to be involved in horses, so it would pretty much be something I would be doing as a side job. Does anyone know how a business such as this is defined in NY state? What can be included as a business expense and therefore deductable? I would really like to build a small stable and an indoor arena, but I don't want to get in over my head with too many horses to board. Boarding horses seems like it can be a decent business in my area if you have an indoor arena. People will pay what seems to me to be crazy amounts of money to have a safe place to board with an indoor riding arena. Does anyone know if there is specific number of horses that one needs to board before it is considered a legitimate business? Any info would be greatly appreciated. Thanks!