Taxes for Entertainers - Common Issues for Performers- 1 CE - Phyllis Jo Kubey, EA (November 23, 2026)

Mon, 23 Nov 2026 17:00:00 GMT

Taxes for Entertainers: Common Federal Tax Issues for Performers

by Phyllis Jo Kubey, EA, CFP, NTPI Fellow

Registration Fee $15 for members; $25 for "not-yet" members

1 Hour Federal Tax CE

Performers rarely fit neatly into a single tax profile. A typical return mixes multiple W-2s, 1099 gig income, royalties and residuals, with expenses the IRS scrutinizes closely. This course covers the federal tax issues practitioners most often see with actors, musicians, dancers, and other performing artists. Topics include income reporting under the revised Form 1099 thresholds, the limits on deducting expenses as a W-2 employee, and the Qualified Performing Artist deduction. It also covers commonly challenged expense categories, travel and tax home rules for performers working away from home, and the choice between Schedule C and a loan-out corporation. One Big Beautiful Bill Act provisions affecting performers are reviewed, including the tips deduction and the cost recovery rules for sound recording productions. The course draws on the IRS Entertainment Audit Technique Guide to identify common audit issues and recordkeeping practices.

Online Group/Internet Based -- 1 Federal Tax CE awarded

Registration Fee $15 for members; $25 for not-yet members.

Prerequisites: Basic knowledge of Federal Tax.
Program Level: Intermediate
Delivery Method: Group Internet Based
Who Should Attend: Enrolled Agents, CPAs, Tax Preparers, Tax Attorneys.

Learning Objectives:
By the end of this course, participants will be able to:

Identify the types of income performers receive and how each is reported, including under the current Form 1099-NEC, 1099-MISC, and 1099-K thresholds.
Determine whether a performer qualifies for the Qualified Performing Artist deduction under IRC §62(b).
Distinguish deductible business expenses from personal expenses commonly claimed by performers, including wardrobe, grooming, training, and “research.”
Apply tax home and temporary-work rules to determine when a performer’s travel expenses are deductible.
Recognize the various methods of reporting performance income (W-2, Schedule C, loan-out corporation), including the effect of the SSTB rules on the QBI deduction.
Describe the One Big Beautiful Bill Act provisions affecting performers, including the qualified tips deduction and the expensing and bonus depreciation rules for sound recording productions.
Recognize the audit issues the IRS Entertainment Audit Technique Guide identifies for performers.

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A few days after the presentation, all paid Registrants will receive their CE Certificate (if earned), another copy of the PDF Slide Deck as well as the link to the Presentation recording for future reference.

32nd GAEA 2027 Tax Education Workshop & Convention (May 16, 2027)

Sun, 16 May 2027 19:00:00 GMT

Thompson Savannah, Savannah, Georgia

GAEA 2027 Tax Education Workshop & Convention

May 16-19, 2027 | Savannah, Georgia

Location:

Thompson Savannah
201 Port Street
Savannah, GA 31401

Hotel Link:
Reserve Your Hotel Room

Group Room Rate: $219 per night

Earn 16 hours of Federal Tax Continuing Education, including 2 hours of Ethics, while connecting with fellow tax professionals at a premier coastal resort brought to you by A.J. Reynolds, EA, and Michael Miranda, CPA.

Schedule at a Glance

Sunday, May 16
• On-site check-in begins at 3:00 PM
• Welcome Reception at 5:00 PM

Monday–Wednesday (May 17–19)
• CE sessions begin Monday morning
• Sessions conclude Wednesday at noon

A printable PDF schedule link will be available at a later date.

Registration & Rates

Registration is not complete until payment is received.

Early Bird Registration (ends February 12)
• Member: $549
• Non-Member: $599

What’s Included

16 hours of Federal Tax CE, including 2 hours of Ethics
Breakfast Monday, Tuesday, and Wednesday
Lunch on Monday
Tuesday Dinner Banquet & Live Auction
Digital PDF speaker materials
Printed bound materials available for purchase ($) in the Store

Guest Registration

All five meals: $300
Tuesday banquet only: $180
Guests must be registered using a separate ticket.

Vendors & Exhibitors

Vendor attending: $575
Table only: $350

Event registration closes at midnight on May 16.

Cancellation Policy

Georgia Association of Enrolled Agents, Inc. upcoming events