What is a qualifying performing artist?

You’re a qualified performing artist if you meet all of the following requirements:

• Performed services in the performing arts as an employee for at least two employers during the tax year
• Received wages of $200 or more from at least two of those employers
• Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts
• Had an adjusted gross income (AGI) of $16,000 or less before deducting expenses as a performing artist
  • If you’re Married Filing Jointly, this is the combined AGI of both you and your spouse

If you’re married, you must file a joint return unless you lived apart from your spouse for all of the tax year.

You don’t need to itemize your deductions for your performing-arts-related business expenses to be deductible.