How Much Money Do You Have to Make Before You File Taxes as a Business?

If you are doing something primarily as a hobby, how much money do you have to make before you would need to file taxes as a business? Along with this, do you have any insight on how gear purchases can be written off or depreciated over time? I absolutely love the podcast. Dustin says, i like to hear your thoughts on running a small business. The next question is from dustin dua, m pronounce oa.