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.