Business deductions, meals, and mileage for performers

The IRS standard is expenses that are ordinary and necessary for your trade—common in the field and helpful for the business. Examples often discussed for performers include instruments and gear (or depreciation / Section 179 when allowed), strings/reeds/sticks, repairs, software and sample libraries, website and promotion, agent or manager commissions, union dues, studio or rehearsal rent, professional education, legal/accounting fees, and travel when you’re away from home overnight for work. Exact treatment varies; keep receipts and a business purpose.

Ordinary means common and accepted in your line of work. Necessary means helpful and appropriate—not that you couldn’t survive without it. A receipt alone isn’t enough; you should be able to say *why* it was for the business.

Meals are one of the most misunderstood write-offs in live music. A few practical rules of thumb (always confirm current law and your facts with a tax pro):

1. Not every meal near a gig is deductible. Grabbing food before a local club date, or celebrating after load-out with the band on your own, is often personal.
2. Overnight travel away from your tax home for work is where meal deductions more often apply. The deductible amount is frequently limited (a common baseline is 50% of qualifying business meal costs—GigLog’s tax math already applies a meals limitation when estimating).
3. Business meals with a client, contractor, or collaborator may qualify when the meal is ordinary/necessary, you can document who attended and the business purpose, and current entertainment/meal rules allow it. “We hung out” is weaker than “booked next quarter’s dates / negotiated fee / reviewed set for the private event.”
4. Per diem vs actual receipts — some travelers use per-diem methods; others keep actual receipts. Consistency and documentation matter.
5. Lavish or personal entertainment is a red flag. Stage plot dinners that are really parties usually aren’t what the deduction is for.
6. Keep the receipt, date, place, amount, who was there, and business purpose—ideally the same day.

Business miles to temporary work locations often qualify; commuting between home and a regular workplace usually does not. You generally choose the IRS standard mileage rate or actual vehicle expenses (not a creative mix year to year without care). Rates change annually. Keep a contemporaneous log: date, miles, where you went, and business purpose.

Business parking, tolls, rideshares to the engagement, and airfare/lodging for overnight work are commonly deductible when properly documented. Meals tied to that travel follow the meals rules above (often partially deductible).

Possible if a space is used regularly and exclusively for business—strict rules. Simplified square-footage methods and actual-expense methods both exist. Easy to get wrong; get CPA advice before claiming.

Consumables (strings, reeds, sticks) are often expensed. Larger purchases may be depreciated over time or, when eligible, expensed under Section 179 or bonus depreciation rules. Vehicle and listed-property rules have special limits. Your preparer picks the method.

Usually only if the clothing is not suitable for everyday wear and is required for work—the IRS is strict. Ordinary black concert clothes often fail. Ask a pro before writing off a wardrobe.

The business portion of phone and internet, plus music-business software and subscriptions, is commonly deductible when you allocate reasonably and consistently.

What you pay other contractors is generally a business expense. If you pay enough in a year, you may have to issue Form 1099-NEC to *them*. Track who you paid and how much.

Common guidance is at least three years (sometimes longer depending on the issue). Clear photos or PDFs are fine if readable.

Yearly categorized expense totals, a mileage log, income by payer, tip totals separate from fees, and notes on big equipment purchases.