Whether you carry on the activity in a businesslike manner and maintain complete and accurate books and records. OP indicates he does YES, I believe so
Whether the time and effort you put into the activity indicate you intend to make it profitable. OP indicates he does YES, I believe I have
Whether you depend on income from the activity for your livelihood. Unclear, but possibly not. NO
Whether your losses are due to circumstances beyond your control (or are normal in the startup phase of your type of business). Unclear, but possibly yes Startup costs are substantial and expected , but profitability should have been reached by now
Whether you change your methods of operation in an attempt to improve profitability. Unclear YES
Whether you or your advisors have the knowledge needed to carry on the activity as a successful business. OP indicates he does, generally - plenty of people start and run businesses that do not succeed YES I believe I do
Whether you were successful in making a profit in similar activities in the past. Unclear NO
Whether the activity makes a profit in some years and how much profit it makes. Unclear No profit ever yet, and looking even worse this year
Whether you can expect to make a future profit from the appreciation of the assets used in the activity. Unclear YES, depreciation is the lions share of expenses.
More detailed answers in line, but I am aware of these criteria and I understand them -- please note my original question was:
How does the statute of limitations apply to this? Can I stop worrying about if my business qualified in 2015, or can the IRS look backwards in time more then 3 years?