Music and Taxes

<p>I just wanted to post a reminder specific to this forum concerning tax credits and music majors. I have checked this information with my accountant, the IRS, two financial aid officers and a couple friends of mine who are tax auditors. This is important because if you are fortunate enough to have large scholarships, the following expenses can actually get you a better tax credit and you may not think of them.</p>

<p>If you qualify for any of the Federal tax grants like the American Opportunity Credit there are some expenses you may not consider besides tuition that you should. Too, they also qualify for 529 type withdrawals since the IRS only has one definition of this.</p>

<p>The IRS definition of education expenses:
Q5. What education expenses qualify for the American opportunity tax credit?</p>

<p>A. The term "qualified tuition and related expenses" has been expanded to include expenditures for "course materials." For this purpose, the term "course materials" means books, supplies and equipment needed for a course of study whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. The student should receive a Form 1098-T, Tuition Statement, from the institution attended.</p>

<p>For our purposes this includes things like a “college level” instrument, instrument repairs and upgrade, sheet music, a baton or multiple batons, reeds, mouthpieces, oils, lubes, etc. My accountant told me that she would venture that with the IRS wording my son’s tuxedo would be covered.</p>

<p>Please double check with your accountant.</p>

<p>You need to be extremely cautious in deducting the tux. If an article of clothing can be worn to any event, such as a reception or party, it can not be deducted as an expense. A costume, let’s say a tux covered in sequins and feathers, is another story. D would love to deduct her various formals and ball gowns that she wears exclusively for performance, but most entertainment industry accountants will nix that. I believe the tax credits are similarly classified.</p>