If you're a performing artist, you may be able to deduct certain unreimbursed business expenses on your tax return if you meet all of the IRS requirements below.
To qualify as a performing artist, you must:
- Work as an employee in the performing arts for at least two different employers during the tax year.
- Earn $200 or more from each employer for your performing arts services.
- Have qualifying performing arts business expenses that are more than 10% of your gross income from performing arts work.
- Have an adjusted gross income (AGI) of $16,000 or less before deducting your performing artist expenses.
Married Filing Jointly
If you're married and filing a joint return, both spouses must separately meet the first three requirements:
- Each spouse must have worked for at least two employers in the performing arts.
- Each spouse must have earned at least $200 from each qualifying employer.
- Each spouse must have qualifying performing arts expenses that exceed 10% of their performing arts income.
The fourth requirement, the $16,000 AGI limit, applies to your combined adjusted gross income on the joint return.
Information about claiming expenses for performing artists can be found here.