Dad had $975 in Gross Receipts in 2015, while Mom unfortunately didn’t sell anything last year. However, on the schedule C for my Mom next to the $0 gross receipts line, Dad wrote by hand “No paintings sold in 2015 even through she had a well received solo show and exhibit”. He wanted to make sure someone at the IRS knew that 2015 was an anomaly and to expect bigger numbers in 2016. He was so proud of Mom!
Portrait of an Artist
Steve Bennet

This is golden :) It shows so much character its the kind of thing you expect someone to do for you especially when you are struggling and he did that as a second nature.