Is a tattoo artist whom is an employee W-2, not self employed 1099 able to deduct all the costs for needles, inks, tubes, sanitation supplies? Are we Qual perform artist?

[andyx81]

I used to be able to write off all my expenses related to my supplies needed. My employer does not provide and its a direct reduction of my income, yet after last year I was no longer allowed to deduct I believe. I see an allowance of deductions for a qualified performing artist. does that apply to tattoo artists?

[NCperson]

W-2 employees are not permitted to deduct "tools of the trade" or any other non-reimbursed expenses.  This is due to the 2017 tax law that precludes the practice during 2018-2025

[Critter-3]

 

Sorry, Deductions for job expenses have been suspended with the new tax act.  See Deductions that have been suspended for 2018-2025

https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...

TurboTax will ask if any of these apply when you fill out this section.   You are encouraged to enter your expenses no matter what your occupation as the expenses may be deductible on your state return despite not being deductible on your federal return.  

The FEDERAL job-related expenses deduction is only available to people who work in one of these specific professions or situations:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

 

 

Per the IRS: https://www.irs.gov/instructions/i2106

 

Qualified performing artist.

You are a qualified performing artist if you:

1. Performed services in the performing arts as an employee for at least two employers during the tax year,

2. Received from at least two of those employers wages of $200 or more per employer,

3. Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts, and

4. Had adjusted gross income of $16,000 or less before deducting expenses as a performing artist.