Deductions & credits

I understand what you're saying but the statement does read: You are a performing artist if ...then it list 1-4 statements.  IF you didn't meet all 4 I don't understand why you felt you still qualified as a performing artist.  If all 4 wasn't necessary I think that is when the software would have said " if any of these applies" you're an artist but it doesn't.  Yes. it possibly could put a note that says if you don't meet all 4 then you're not a performing artist but I don't think it should have to when it again says from the beginning : YOU ARE a performing artist if:and then it clearly list the 4 things that made you eligible.   You then say about being a S-corp...well that takes you completely from being an employee and so that's a whole different BEAST to tackle.