You qualify as a performing artist if you:
- Were an employee providing services in the performing arts for at least two different employers during the tax year,
- Received income of $200 or more per employer for providing services in the performing arts,
- Had qualifying business expenses related to the performing arts of greater than 10% of gross income from the performing arts, and
- Your adjusted gross income was $16,000 or less before subtracting expenses as a performing artist.
Performing Artists filing a joint return who wish to claim expenses must figure requirements (1), (2), and (3) separately for both you and your spouse. Requirement (4) applies to the combined adjusted gross income of both you and your spouse.
Information about claiming expenses for performing artists can be found here.