Questions & Answers

What is a qualified performing artist?

You're a qualified performing artist if all of the following is true:

1. You performed services in the performing arts as an employee for at least two employers during the tax year.
2. You received from at least two of those employers wages of $200 or more per employer.
3. You had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts.
4. You had adjusted gross income of $16,000 or less before deducting expenses as a performing artist (including your spouse's adjusted gross income, if Married Filing Jointly).