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Itemized Deduction - Employee Business Expenses
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.
For Efile your Income Tax Return You need only :
OR
- A copy of last years tax return
- Personal identification (driver's license, social security card) for you and your spouse, if applicable, showing the SSN (s).
- W-2s from all of your employers
- Forms 1099 & 1099-G, 1099-DIV, 1099-R.
- All receipts pertaining to your small business
- Social security benefits
- Unemployment Compensation
- Other Income
- Income receipts from rental real estate, royalties, partnerships, s corporation, trusts
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