For most performers (and others) who work exclusively under union contracts, and are therefore paid as W-2 employees, the inability to deduct professional expenses on the Federal return has been made permanent as of 2025. However, there are some states, including New York and California, which still allow W-2 work expense deductions. In addition, since most performers and musicians earn at least some of their income through self-employment of various types (also referred to as 1099/freelance/sole-proprietor/independent contractor), we can still deduct most professional expenses against that type of income, except for (generally) union dues and agent commissions, which are nearly always “attached” to W-2 work.
For these reasons, it’s important that everyone continue to keep track of their expenses and fill out the worksheets as usual. It’s better for me to have the data and not need it, than to need it and not have it.
I am keeping the “Deduction FAQ” page up on this website, although one should apply the issues discussed therein for the most part to freelance work and expenses, not to employment situations.
