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Drag costumes and wigs

$100-$2,000

Can You Write Off Drag Costumes and Wigs?

Short answer: Yes: drag costumes, wigs, and makeup used only for performances are deductible because they aren't everyday wear.

W-2 performers can't deduct job costs federally unless they qualify as a qualified performing artist (2+ employers, AGI $16,000 or less); 1099 gigs go on Schedule C.

Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.