The IRS receives several clues to your occupation. W-2 and 1099 forms filed by others might indicate it. You are required to state it on your tax return. If you are self employed, you must list a six-digit business identification code. Some people have tried to be creative about this like the prostitute whose return stated public relations. She could have been criminally prosecuted when the auditor found out about the exact nature of her job.
Misstating the source of income is illegal, even if you report all of it.
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