Actors' Business Expenses

Ordinary and necessary business expenses are still deductible on Schedule C, but many in the entertainment industry are W-2 employees. Their expenses are no longer deductible.

Ira Smilovitz, EA

For 2018 through 2025, the new tax law eliminates all miscellaneous itemized deductions subject to the 2% of AGI limitation, including employee business expenses and union dues of employees.

Bob Sandler

Just a side note to the other two replies....

The adjustment to income (above the line deduction) for performing artists was not repealed (technically postponed). Filing Form 2106 will still allow the deduction on the 2018 1040 Schedule 1 if one can meet the definition of "qualified performing artist" found in the 2106 instructions.

Qualified performing artist. You are a qualified performing artist if you:

1. Performed services in the performing arts as an employee for at least two employers during the tax year,
2. Received from at least two of those employers wages of 0 or more per employer,
3. Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts, and
4. Had adjusted gross income of ,000 or less before deducting expenses as a performing artist.

Curiously, only a part-time bit-part player (think "hobby") would likely qualify for that. ;-)

Typically movie & TV extras, an occasional bit part player or someone providing a small animal (cat or dog) for movie or TV shoot.

Forget what I said about small animals. That's 1099-MISC business income.

It's still very difficult to qualify. Total AGI (not just entertainment income) must be less than $16K.

Ira Smilovitz, EA

Maybe child actors with occasional parts or commercials?