hobby loss

" I don't see any where to enter as an itemized deduction?"

And there is the problem with hobby losses.  But having losses three years in a row doesn't make it a hobby.  The main question is ---- is there a real intent for the owner to make money out of the gig?  If there is no real intent to be profitable then it is a hobby.  But just because someone is having trouble getting out of the starting gates or isn't the greatest business owner doesn't automatically push it into the hobby category.

"I don't see any where to enter as an itemized deduction?"

Because it no longer qualifies. That's why it's called "hobby" and not "business."

The only things that still qualify are those costs that are deductible for other reasons, such as property taxes would no longer be allocated to business for home office or business use, but might still qualify for itemizing.

And remember it is, "at least two of the last seven years for activities that consist primarily of breeding, showing, training or racing horses." Since we recently had this topic on this community forum.