In terms of the deductions for artists who are self-employed, there are a number of them, and I'll list them: insurance premiums on musical instruments and equipment; the cost of repairs to equipment, including the costs of new reeds, strings, pads and accessories; legal and accounting fees; union dues and professional membership dues; an agent's or mandatary's commission; remuneration paid to a substitute or assistant; the cost of makeup and hair styling required for public appearances; publicity expenses consisting generally of the cost of having photographs taken and sent with a descriptive commentary to producers, presenters and the media, and including the cost of advertisements in publications; transportation expenses related to an engagement in a situation where the engagement is out of town, in which case boarding and lodging would also be allowed; large instrument or equipment that must be carried to the engagement; dress clothes that must be worn from a residence to the place of engagement, or one engagement follows another so closely in time that a car or taxi is the only means by which the engagement can be fulfilled; the cost of filming and recording performances where required for their preparation or presentation; telephone—
On April 4th, 2022. See this statement in context.