I am looking at having a 1-bbl system that I would brew one or two days per week. Yes, that's only 50-100 bbls per year production. But with limited overhead like that, why can't I just serve ~1bbl per weekend while hanging out with locals/travelers "reminiscing about the old times" and making a few thousand bucks a year?
Sounds like my dream "job"!
In general, the IRS likes to see an honest profit motive behind any business, but I think this applies only if you claim business losses on your tax return to offset other income sources.
You'll definitely want to consult an accountant to determine where a casual, "profit isn't really important" business stands in the eyes of the IRS.
I can't pay you, but you'd be welcome to come hang out and drink beer!
Well, I don't plan on actually losing money. I just don't plan on making more than $5,000-$10,000 per year as a retirement "job".
In the experience gained from my former career as a payroll accountant, the IRS doesn't care about "how important profit is", as long as you actually show profit under the 5 or 7 year rule. I don't plan on actually showing any losses, other than possibly the first couple of years of setting up the place.