You will find this deduction under the Job-Related Expenses category (Federal Taxes -> Deductions and Credits -> Employment Expenses -> Job-Related Expenses. You can also use the search function inside the program and search for "2106" and this will bring you directly to the job-related expense category section.
- Begin the section by answering all the appropriate questions and entering all your expenses into the categories presented.
- After you enter your expenses, you will get to a screen that asks “Any Special situations?” and “A Qualified Performing Artist” will be one of the options.
- Select Yes and proceed to the next screen where the program will ask “Did your job-related expenses fall into any of these categories?”
- Enter the amount of the job-related expenses that you have entered that qualify as performing artist expenses.
- Proceed with the rest of the section
- You should now see your qualifying performing artist expenses as an adjustment to your Form 1040 on line 24
Just to review and for information:
Qualified performing artist.
You are a qualified performing artist if you:
- Performed services in the performing arts as an employee for at least two employers during the tax 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
- Had adjusted gross income of $16,000 or less before deducting expenses as a performing artist.
