What qualifies someone as a qualified performing artist (QPA)?

A qualified performing artist (QPA) is defined by specific criteria related to their income and employment in the performing arts. One of the key conditions is that the individual must have received wages from at least two employers during the tax year. This requirement is in place to ensure that the individual is actively engaged in their work as a performer and is earning income from multiple sources, which is common in the performing arts industry due to the nature of freelance or contract work.

The income threshold serves to establish a level of activity and engagement in the performing arts, recognizing that many working artists have varying income sources. By meeting the criteria of receiving wages from multiple employers, the individual demonstrates that they are not only pursuing their craft but are also drawing income from it in a significant way, which is essential for qualifying as a QPA. This classification allows certain tax benefits and deductions specific to performers, acknowledging the unique circumstances faced by those in the entertainment field.