Qualified performing artist
(1) In general
(1)In general∀ 3#
For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if—
(A) such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers,
(B) the aggregate amount allowable as a deduction under section 162 in connection with the performance of such services exceeds 10 percent of such individual’s gross income attributable to the performance of such services, and
(C) the adjusted gross income of such individual for the taxable year (determined without regard to subsection (a)(2)(B)) does not exceed $16,000.
(2)Nominal employer not taken into account∀ 1#
An individual shall not be treated as performing services in the performing arts as an employee for any employer during any taxable year unless the amount received by such individual from such employer for the performance of such services during the taxable year equals or exceeds $200.
(3)Special rules for married couples#
(A) In general Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply only if the taxpayer and his spouse file a joint return for the taxable year.
(B) Application of paragraph (1) In the case of a joint return— (i) paragraph (1) (other than subparagraph (C) thereof) shall be applied separately with respect to each spouse, but (ii) paragraph (1)(C) shall be applied with respect to their combined adjusted gross income.
(C) Determination of marital status For purposes of this subsection, marital status shall be determined under section 7703(a).
(D) Joint return For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013.