I think you just have to make a profit once in five years for the IRS to
consider you a buainess. Aren't they depreciated, and claimed as equipment.
The bees can die from year to year, so depreciate your initial investment,
and if the bees die - claim that in other expenses.
 
kferner wrote:
 
> Is there a "law" that says how many beehives you have to have to be
> considered a "business"??  Someone told me you had to have 300 hives to
> be considered a business, shouldn't it be how much money is made?? How
> are bees claimed as assetts on tax returns??
> What material should I get to read up on wintering bees?  (Besides the
> AtoZ)?
> Where can I find (used) supers for sale?
> Please email me privately if this isn't appropriate for list.
> Thanks.
> Karen