What is a qualified performing artist?
You're a qualified performing artist if all of the following is true:
- You performed services in the performing arts as an employee for at least two employers during the tax year.
- You received from at least two of those employers wages of $200 or more per employer.
- You had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts.
- 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).
