IS PLAYING SANTA CONSIDERED A performing artist and thus I can deduct mileage to and from home to work?

[AlanT]

Unfortunately, playing Santa is not considered a performing artist.

You are considered a qualifying performing artist if you meet the following requirements:

• Performed services in the performing arts as an employee for at least two employers during the tax year.
• Received at least $200 in wages from each of the two employers.
• Had allowable business expenses of more than 10% of gross income from the performing arts
• Had an adjusted gross income of $16,000 or less before deducting these expenses.