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February 12, 2023
Question

Deduction for Audition (Performing Artists)

  • February 12, 2023
  • 1 reply
  • 0 views

Hello,

 

I file as a sole proprietor and I am self-employed as a musician. Every year I file a schedule C. I take auditions for orchestras but they are for full-time jobs (as a musician) and would have me on payroll, not as an independent contractor. Therefore, I would receive a w2 instead of a 1099. 

 

Is an audition for such a position not deductible? Technically, it is still the same business (music) but were I to win the job I would not put this income in my schedule C. Thanks in advance. 

1 reply

February 12, 2023

Currently this is not deductible because it is tied to W2 income and Job Related Expenses, which were an itemized deduction were eliminated in the 2017 Tax Cuts and Jobs Act starting in 2018 tax year.