Questions & Answers

What is the subtraction for income derived within an arts and entertainment district?

A qualifying residing artist may claim a subtraction for income derived from the sale, publication, production, or performance of an artistic work within an arts and entertainment district, if the artist created that artist work within any arts and entertainment district.

To qualify, you must be a qualifying residing artist, meaning an individual who:

  • Owns or rents residential real property in Maryland;
  • Conducts a business in any arts and entertainment district; and
  • Derives income from the sale, publication, production or performance within any arts and entertainment district of an artistic work that the individual created, wrote, composed or executed, either solely or with one or more other individuals, in any arts and entertainment district.
An arts and entertainment district must be designated as such by the Secretary of the Maryland Department of Commerce.

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