Qualified performing artists

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; and

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 2023. If you file a joint return, you must calculate 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 for a qualified performing artist, you may have deducted the part of line 10 amount attributable to performing-arts-related expenses as a federal adjustment to gross income on your federal income tax return. Any performing-arts-related business expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21.

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Qualified performing artists

Official source

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; and

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 2023. If you file a joint return, you must calculate 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 for a qualified performing artist, you may have deducted the part of line 10 amount attributable to performing-arts-related expenses as a federal adjustment to gross income on your federal income tax return. Any performing-arts-related business expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21.