In
United States tax law, certain performing artists are eligible to deduct the expenses incurred in the course of their employment by § 62(a)(2)(B) of the
Internal Revenue Code
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 ...
. This is an "above the line" deduction, meaning that it is used while computing a taxpayer's
Adjusted Gross Income
In the United States income tax system, adjusted gross income (AGI) is an individual's total gross income minus specific deductions. It is used to calculate taxable income, which is AGI minus allowances for personal exemptions and itemized deduc ...
. It is an exception to the general rule, which requires job-related expenses to be a