No - You are not considered a performer. The IRS defines a qualified performing artist (QPA)as an individual who:
- Performed services in the performing arts as an employee for at least two employers during the year,
- Received from at least two of those employers wages of $200 or more per employer,
- Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts, and
- AGI is $16,000 or less before deducting expenses as a performing artist.
In any event, the only advantage to being considered a QPA is that you can deduct your performing-arts-related business expenses whether or not you itemize.
