[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-243561-105":53,"doc-detail-243561-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","performers-expense-worksheet-income-generating-business-expenses","Performer’s Expense Worksheet - Income-Generating Business Expenses","","Performer’s Expense Worksheet helps list only actual expenses directly related to generating income and excludes personal-use costs. The worksheet categorizes deductible items such as advertising, business gifts, agents’ commissions (with 1099-MISC guidance), insurance, interest, tax preparation and legal fees, internet and office supplies, equipment or studio rentals, makeup and repairs, business software and misc supplies, stage manager needs, transportation and business meals. It also includes travel planning, per diem guidance, and auto mileage questions for business use.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/performers-expense-worksheet-income-generating-business-expenses/243561/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/performers-expense-worksheet-income-generating-business-expenses/243561.png","ImageObject",442,249,{"name":88,"@type":89},"Felix Montgomery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-16","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What expenses should be listed on the performer’s expense worksheet?","Question",{"text":109,"@type":110},"List only actual expenses related to generating income based on your ability to earn. Do not estimate and exclude personal-use expenses.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which items require special attention regarding 1099-MISC?",{"text":114,"@type":110},"Agents’ commissions and managers’ fees over $600 to any one person require 1099-MISC, and the worksheet notes this is out of scope for VITA. Coaching over $600 to any one person also triggers the same 1099-MISC guidance.",{"name":116,"@type":107,"acceptedAnswer":117},"How should travel and auto costs be handled?",{"text":118,"@type":110},"Use GSA per diems for lodging and meals unless actual costs are more advantageous. If using your own or a rental vehicle, include mileage in the Auto section and answer service, business-mileage, availability, and deduction-evidence questions.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},243561,1790617649,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","VITA  \nPerformer’s Expense Worksheet  \nList only actual expenses related to your ability to generate income – do not estimate  \nExclude personal use  \n\n| Line \\# | Description | Amount |\n| --- | --- | --- |\n| 08 | Advertising and Publicity (headshots, resumes, website, etc. ) |  |\n| 08 | Gifts for business development (limited to $25 per person per year) |  |\n| 10 | Agents’ commissions and Managers’ fees\u003Cbr>(over $600 to any one person requires 1099-MISC – out of scope for VITA) |  |\n| 15 | Business insurance (liability, etc. ) |  |\n| 16b | Interest expense |  |\n| 17 | Tax prep, legal, and professional fees (business-related only) |  |\n| 18 | Internet and / or cable expense\u003Cbr>(business percentage only – Total $   x   %) = |  |\n| 18 | Office supplies (stationery, postage, etc. ) |  |\n| 20a | Rental of cars, trucks and equipment (include mileage below) |  |\n| 20b | Rental of studio space and / or equipment |  |\n| 21 | Makeup and hair care (only relative to working) |  |\n| 21 | Repairs of equipment, wardrobe, instruments, etc. |  |\n| 22 | Business software |  |\n| 22 | Misc. Supplies (small instruments, cords, sheet music, books, DVDs, scripts, iTunes, apps, strings, headphones, etc. ) |  |\n| 22 | Stage manager supplies (kit, blacks, tools, etc. ) |  |\n| 22 | Wardrobe and cleaning (used solely for performance – no streetwear) |  |\n| 24a | Transportation and / or transit while seeking employment (Local-public transit, taxi, shuttle, Uber / Lyft) |  |\n| 24b | Business meals and entertainment (do not include regular meals while traveling) |  |\n| 25 | Telephone (business percentage only – Total $   x   %) = |  |\n| 27a | Audition expense |  |\n| 27a | Coaching, Classes, and Lessons (music, voice, dance, acting, etc.– no gym memberships) (over $600 to any one person requires 1099-MISC – out of scope |  |\n| 27a | Tickets for research (theatre, film, concert, dance, Netflix) |  |\n| 27a | Tips and gratuities (backstage, dressers, stage door personnel, etc. ) |  |\n| 27a | Trade publications |  |\n| 27a | Union dues and initiation fees (include AEA & SAG-AFTRA “working” dues) |  |\n| 27a | Other |  |\n| 27a | Other |  |\n| Form 1040\u003Cbr>Line 29 | Health insurance premiums |  |\n\nTravel  \nOut of town travel for performances, services and / or job search  \n(If you used your own or a rental vehicle, include mileage in Auto section below)  \nUse per diems from [https://www.gsa.gov/travel/plan-book/per-diem-rates](https://www.gsa.gov/travel/plan-book/per-diem-rates)  unless actual lodging or meals are more advantageous  \n\n| City | Purpose | Start\u003Cbr>date | End\u003Cbr>date | \\# Nites | Air, train or\u003Cbr>bus fare | Lodging Cost\u003Cbr>(See above) | Meals Cost\u003Cbr>(See above) | Meals\u003Cbr>(B/L/D) | Per Diem\u003Cbr>Lodging | Per Diem\u003Cbr>Meals |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |\n| Totals |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  | Line 24a | Line 24a | Line 24b |  | Line 24a | Line 24b |\n\nAuto  \nWhen did you place your vehicle in service for business purposes?    \nOf the total number of miles you drove your vehicle during 2017, enter the number of miles you used your vehicle for:  \na. Business    \nb. Commuting (Miles driven each day from home to the first business  \nlocation and driven from the last business location back home. )    \nc. Other (Total miles minus (a) and (b)    \nWas your vehicle available for personal use during off-duty hours? (Y/N) Yes No  \nDo you (or your spouse) have another vehicle available for personal use? (Y/N) Yes No Do you have evidence to support your deduction? (Y/N) Yes No  \nIf “Yes,” is the evidence written? (Y/N) Yes No  \nParking Fees: Yes No  \nTolls: Yes No  \nP","cbCaitbCrOBHTTKC","https://ap.wps.com/l/cbCaitbCrOBHTTKC","pdf",425062,"English","# Performer’s Expense Worksheet\n## Expense Categories\n## Travel\n## Auto","[{\"question\":\"What expenses should be listed on the performer’s expense worksheet?\",\"answer\":\"List only actual expenses related to generating income based on your ability to earn. Do not estimate and exclude personal-use expenses.\"},{\"question\":\"Which items require special attention regarding 1099-MISC?\",\"answer\":\"Agents’ commissions and managers’ fees over $600 to any one person require 1099-MISC, and the worksheet notes this is out of scope for VITA. Coaching over $600 to any one person also triggers the same 1099-MISC guidance.\"},{\"question\":\"How should travel and auto costs be handled?\",\"answer\":\"Use GSA per diems for lodging and meals unless actual costs are more advantageous. If using your own or a rental vehicle, include mileage in the Auto section and answer service, business-mileage, availability, and deduction-evidence questions.\"}]","Performer’s Expense Worksheet - Income-Generating Business Expenses | PDF",1789205635]