The National Directory of Certified Public Accountants

Ask A CPA - Employee Business Expense

Performing Artist

If you meet the criteria for a "performing artist", you may use your business deductions to arrive at an adjusted gross income. The deductions are not considered an itemized deduction, but rather as an offset against adjusted gross income. Speak to your local CPA to determine if you meet the criteria for a "performing artist" and whether you can take advantage of this income offset reportable on IRS Form 2106.

If you need professional help with "Employee Business Expense" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.