Qualified Performing Artists
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax designation
|
| gptkbp:appliesTo |
gptkb:dancer
gptkb:musician actor other performing artists |
| gptkbp:canClaim |
gptkb:Form_2106
|
| gptkbp:cannotClaim |
expenses for non-performing arts work
expenses reimbursed by employer |
| gptkbp:deductionType |
employee business expenses
|
| gptkbp:definedIn |
gptkb:Internal_Revenue_Code_Section_62(a)(2)(B)
|
| gptkbp:eligibility |
above-the-line deduction for business expenses
|
| https://www.w3.org/2000/01/rdf-schema#label |
Qualified Performing Artists
|
| gptkbp:recognizedBy |
gptkb:IRS
|
| gptkbp:relevantYear |
2024
|
| gptkbp:requires |
$200 or more in wages from each employer
at least two employers performing arts services as an employee adjusted gross income of $16,000 or less before deduction |
| gptkbp:seeAlso |
gptkb:Internal_Revenue_Service_Publication_463
|
| gptkbp:subject |
income limits
employment requirements |
| gptkbp:bfsParent |
gptkb:Employee_Business_Expenses
|
| gptkbp:bfsLayer |
6
|