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Category: Adjustments

Who qualifies to deduct expenses in the section for Reservists and Performing Artists?

If you are one of the individuals discussed below, special rules apply to deducting your employee business expenses. Any expenses you incurred while employed in one of the following should generally be deducted in the section for Reservists and Performing Artists.

Armed Forces reservist (member of a reserve component). You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service.

If you qualify, include any amounts attributable to the expenses for travel more than 100 miles away from home in connection with your performance of services as a member of the reserves in the section for Reservists and Performing Artists. These reserve-related travel expenses are deductible whether or not you itemize deductions.

Fee-basis state or local government official. You are a qualifying fee-basis official if you are employed by a state or political subdivision of a state and are compensated, in whole or in part, on a fee basis.

If you qualify, include any amounts attributable to the expenses you incurred for services performed in that job in the section for Reservists and Performing Artists. These employee business expenses are deductible whether or not you itemize deductions.

Qualified performing artist. You are a qualified performing artist if you:

  1. Performed services in the performing arts as an employee for at least two employers during the tax year,
  2. Received from at least two of those employers wages of $200 or more per employer,
  3. Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts, and
  4. Had adjusted gross income of $16,000 or less before deducting expenses as a performing artist.

In addition, if you are married, you must file a joint return unless you lived apart from your spouse for all of the tax year. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse.

However, requirement (4) applies to the combined adjusted gross income of both you and your spouse. If you meet all the requirements, include any amounts attributable to performing-arts-related expenses in the section for Reservists and Performing Artists. Your performing-arts-related business expenses are deductible whether or not you itemize deductions.

For more information: Publication 463