It all depends on if you are using the instrument to make money, or just playing a horn for the fun of it. And then from there, if you are getting paid by the gig, or receiving a regular paycheck from a music making organization. Itemized deductions is another, separate issue, that has more to do with the individual person's tax situation, than whether a purchase can qualify for a deduction or not. Like it was said before, USA tax law is very complex. And two people with similar circumstances can be taxed very differently, depending on their individual details. So check in with a professional, if you plan on taking advantage of any of the information discussed in this thread. And for heaven's sake, be sure to keep your receipts and documentation for any calculations made, for at least seven years! Keeping records will help the IRS to take your case seriously. It can also help avoid having something you claimed thrown out and then penalized as frivolous or fraudulent.
- Sara