The rule
2018 split every actor's expenses in two.
Here’s the plot twist that catches every performer: in 2018, the federal government stopped letting employees write off work expenses. Since your union checks make you an employee, your commissions, classes, and headshots stopped counting against those wages — completely. Meanwhile, the same exact costs still deduct IN FULL against any self-employment income: your non-union gigs, coaching, content, print work.
This is exactly why generic freelancer tax advice keeps lying to you — it’s written for people whose income is all 1099, and yours isn’t. So the table below answers both columns for every line. And keep two backdoors in mind: several states (hi, California and New York) still allow the old write-offs on your STATE return, and a loan-out company brings them back federally by making them a business’s expenses.
The practice
Track everything anyway.
Track everything anyway — even the stuff that doesn’t count federally right now. Why? Three reasons: it might count on your state return, it starts counting the moment you earn any 1099 money, and it’s the paper trail a future loan-out (or a finally-passed Parity Act) would feed on. WorkMade sorts your spending into the right pile automatically — which is the whole point of an accountant that actually knows what you do for a living.
Deduction questions, answered.
What can actors write off for taxes?
Against your 1099 income: basically everything career-related — commissions, headshots, reels, classes, coaching, casting-site subscriptions, self-tape gear, union dues, business travel and mileage, a real home office, and the work share of your phone and internet. Against your W-2 wages: federally, none of it since 2018 — though several states (California and New York included) still allow those write-offs on the state return.
Can actors deduct expenses if all their income is W-2?
Not federally, no — that deduction disappeared in 2018 and it's now permanent. Your three outs: several states still allow the write-offs on the STATE return, the Qualified Performing Artist rule technically exists (but only under $16,000 of income, so, no), and a loan-out corporation brings deductions back by turning them into business expenses.
Are haircuts, makeup, and clothes deductible for actors?
We know, we know — looking the part IS the job. The IRS disagrees: courts have consistently said no to everyday haircuts, grooming, and any clothes you could wear on the street. What can count (against 1099 income only): true costume pieces you'd never wear in real life, and makeup bought specifically for a booking. Fair warning — this is the most-audited performer deduction there is, so keep it narrow and keep receipts.
Can I deduct mileage to auditions?
Against 1099 income, yes — driving to auditions and bookings is business mileage at the standard rate, as long as you keep a log (an app counts). Regular commuting doesn't count, and the line between the two depends on something called your 'tax home' — which, if you work in multiple cities, is genuinely worth a conversation with a professional.
Which states still let W-2 performers deduct expenses?
A bunch of states just ignored the 2018 federal change — California and New York are the big ones for performers, and several others still allow some or all of the old write-offs on the state return. Translation: the deductions you lost federally may be alive and well one form over.
Stop wondering
if you can write it off.
WorkMade knows your W-2 pile from your 1099 pile, and files every expense where it actually counts.
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