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Who is a qualified performing artist? (QPA)
A qualified performing artist is an individual who:
- Performed services in the performing arts as an employee for at least two employers during the tax year.
- Received from at least two of those employers’ wages of $200 or more per employer.
- Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts.
- Had adjusted gross income of $16,000 or less before deducting expenses as a performing artist.
If you do not meet all of the above requirements, you must deduct your expenses as a miscellaneous itemized deduction subject to the 2% limit. |
