I wonder if I could get some education about one increasingly complex area of our tax situation. My wife is a musician but does a number of different things in that general area. I'm confused about which things are tax items and which are not. Some are obvious, such as not being able to deduct membership fees to local bands she plays in where she gets no income. Others might be deductible because of several of her activities, such as instrument related expenses.
My wife does several things as a musician, with my guess as what might be relevant to which activity:
- She is a music teacher. She has been teaching at various levels (elementary, middle, high school) for about 15 years. She now teaches music at a community college. This includes giving private lessons and conducting various ensambles as well as class work.
- W-2 income. 2. Misc. expenses. (Music purchases,water and cake for the band she conducts, etc.) 3. She takes yearly workshops in conducting to improve her skills. (Travel expense, Workshop expense, etc.) 4. Membership fees in professional organization.
- She is pursuing her doctorate in music. While not required to hold her current job, earning her doctorate degree will get her a promotion to Assistant Professor as well as a salary increase. She will also have the qualifications to teach at a university. Her options are open.
- Tuition 2. Tuition assistance from her current employer 3. Books 4. We bought a piano for her to compose on and pass proficiency tests. (About K) 5. She takes private piano lessons to meet performance qualifications.
- She freelances in a number of ways:
- She performs various local gigs for pay. (Churches, etc.) 2. She performs in local community bands for no pay. 3. She writes marching drill for pay. 4. Some expenses are:
- Parts for her instrument. (Case, reeds, guitar picks, sheet music) 2. Mileage 3. Computer software
Any help or advise to even get me pointed in the right general direction would be very helpful. Thanks much.