Expert: Kitty Kavey - 7/25/2006

Question
I am just breaking into modeling and am looking for as much advice as possible on the tax end.  What types of things are write offs, deductions, etc.?  I've heard that gym memberships, nutritional suppliments, clothes, food, and even getting my nails done and eyebrows waxed can all be written off.  What of all this is actually true?  I'm sure my rep will inform me, but I'd like to hear it from a model with experience, who might have something more to add.

Answer
Here's where things get interesting.  Taxes are something where the rules can be bent or challenged, and often are.  The way the IRS defines it though, is that you cannot separate one occupation from another, and give one special privileges (such as certain tax write offs) that you don't give to another.

For example: A casino worker is required to wear a certain special uniform for his job.  That uniform is tax deductible because he would not wear it as part of his regular (at home) clothing.  An actress buys a special 1920's outfit for a low-budget film she's doing.  Also can not/would not be worn in her regular life and is tax-deductible.  However, if the casino worker was asked to show up in a black t-shirt, he can wear that on his own, in his own life.  It's not special or unusual.  Not tax deductible.  The actress is asked to show up for a club scene, she wears her own clothes to the shoot.  Not tax deductible.

One could argue that a professional manicure was necessary for a job as a (hand) model, but it would be more difficult to write off professional services when they are not necessary, such as a gym membership, supplements, or your eyebrows waxed.  People have and do try, though, to get away with that, and some do.  One of the things that is passed off a lot is cosmetic surgery as being medically necessary (and therefore a tax write off).

However, to be safe, unless you are using a tax preparer with a lot of experience in doing taxes for models, call the IRS and check with them for the exact deductions you can take.  It's free, and they aren't busy this time of year.  1-800-829-1040

You can also visit their website: www.IRS.gov to look up specific info - a good place to start would be to look at Publication 529 (miscl. deductions) which you can do online, or have a hard copy sent to you.

Good luck to you,
~Kitty