Page 6 of 6 FirstFirst ... 456
Results 51 to 55 of 55

Thread: Deducting musical instrument on tax forms

  1. #51
    Join Date
    Feb 2014
    Location
    NYC metro area
    Posts
    308
    Quote Originally Posted by jkircoff View Post
    On a tangent....does anyone here deduct their mileage for concerts with non-profit bands, which covers about 99% of all bands in existence?
    The band has to be a recognized 501(c)(3) organization that has concerts as part of its charitable or educational purposes. Then it's okay. Taxpayer must keep accurate and complete records - date, name of the charity, miles driven. Rev. Proc. 2010-51.

    Ethical requirements mandate this statement: The above is a general answer to a general question. Consult your own tax advisor to see how it applies to you.
    Dean L. Surkin
    Mack Brass MACK-EU1150S, BB1, Kadja, and DE 101XTG9 mouthpieces
    Bach 36B trombone; pBone; Vincent Bach (from 1971) 6.5AL mouthpiece
    Steinway 1902 Model A, restored by AC Pianocraft in 1988; Kawai MP8, Yamaha KX-76
    See my avatar: Jazz (the black cockapoo) and Delilah (the cavapoo puppy) keep me company while practicing

  2. #52
    Join Date
    Dec 2011
    Location
    Central North Carolina
    Posts
    1,984
    Quote Originally Posted by dsurkin View Post
    The band has to be a recognized 501(c)(3) organization that has concerts as part of its charitable or educational purposes. Then it's okay. Taxpayer must keep accurate and complete records - date, name of the charity, miles driven. Rev. Proc. 2010-51.
    I've read through this Rev. Proc. and don't see where this in any way permits the deduction of travel expenses to/from community band rehearsals and other events. It seems to discuss deductions taken only by "employees" or those "carrying on any trade or business" or "charitable volunteers". Members of community (and like) bands are not employees, and they don't carry on a trade or business in participating in rehearsals or concerts. It seems a stretch to characterize them as "charitable volunteers", and I believe that every community band charter and set of bylaws I've seen (including a set I wrote a few years ago) mentions as part of the organization's mission the benefits to its members (which would exclude claiming deductions under another criterion the IRS employs pertaining to personal pleasure or benefit).

    I'm just not buying Rev. Proc 2010-51 as justifying writing off personal expenses of band members in getting to and from rehearsals and events. And none of the examples I've ever seen in IRS publications seems relevantly similar to such an organization. I'd like to think that the "charitable volunteer" references might allow band members to slip by on things like this, but I'm highly skeptical -- mostly because I think the charity aspect of such organizations is just so much hokum. How many of us think that in going to those rehearsals and performances we're doing "charitable" work? Really?

    Of course, the easy solution here would be to just call the IRS and ask them if you can deduct such expenses if you're a member (not an employee) of a community band that's a 501(c)(3) organization.
    Gary Merrill
    Wessex EEb Bass tuba (Denis Wick 3XL)
    Mack Brass Compensating Euph (DE N106, Euph J, J9 euph)
    Amati Oval Euph (DE N106, Euph J, J6 euph)
    1924 Buescher 3-valve Eb tuba, modified Kelly 25
    Schiller American Heritage 7B clone bass trombone (DE LB K/K9/112 Lexan, Brass Ark MV50R)
    1947 Olds "Standard" trombone (Olds #3)

  3. Quote Originally Posted by dsurkin View Post
    The band has to be a recognized 501(c)(3) organization that has concerts as part of its charitable or educational purposes. Then it's okay. Taxpayer must keep accurate and complete records - date, name of the charity, miles driven. Rev. Proc. 2010-51.

    Ethical requirements mandate this statement: The above is a general answer to a general question. Consult your own tax advisor to see how it applies to you.
    Thank you sir. I have no plans to attempt to deduct mileage from driving to rehearsals -- I was merely curious. I do my own taxes, and the risk of my messing this up likely outweighs the few extra dollars I'd get back from the feds.
    James Kircoff
    Genesee Wind Symphony - principal euphonium (Sterling Virtuoso 1065HS and Adams E1 Custom w/ Parker 4G Houser)
    Capital City Brass Band (2019 NABBA 2nd section champions) - 1st baritone (Besson BE956 w/ Denis Wick 6BY) and 10 piece ensemble (Getzen 1052FD w/ Bach 1G)

  4. #54
    Join Date
    Mar 2017
    Location
    Sacramento, CA area
    Posts
    128
    I did a little more reading on the bulletin that the IRS publishes about mileage claiming, and charitable deductions. Looks like the wording has tightened up quite a bit. It no longer sounds quite so permissive. So I think that I will avoid claiming this in particular when the 2019 tax filing time comes around.

    Congress does change the tax policies and terms for various programs and deductions from time to time. The IRS just collects and enforces based on that.
    - Sara
    Baritone - 3 Valve, Compensating, JinBao JBBR1240

  5. #55
    Join Date
    Feb 2014
    Location
    NYC metro area
    Posts
    308
    Quote Originally Posted by ghmerrill View Post
    I[snip] I'd like to think that the "charitable volunteer" references might allow band members to slip by on things like this, but I'm highly skeptical -- mostly because I think the charity aspect of such organizations is just so much hokum. How many of us think that in going to those rehearsals and performances we're doing "charitable" work? Really?

    Of course, the easy solution here would be to just call the IRS and ask them if you can deduct such expenses if you're a member (not an employee) of a community band that's a 501(c)(3) organization.
    It seems that Gary, Sara, and I might be in the same profession. We're starting to get a little technical, so unless the rest of the forum is still interested, would the moderators prefer that we continue this in PMs?

    But I can't resist two more comments: first, I wouldn't rely on the answer given over the phone by an overworked, underpaid IRS employee suffering under poor morale who feels hated by the general public. Second, I wholeheartedly maintain that bringing music to the public is charitable work or education, and that live music makes the world a better place.
    Dean L. Surkin
    Mack Brass MACK-EU1150S, BB1, Kadja, and DE 101XTG9 mouthpieces
    Bach 36B trombone; pBone; Vincent Bach (from 1971) 6.5AL mouthpiece
    Steinway 1902 Model A, restored by AC Pianocraft in 1988; Kawai MP8, Yamaha KX-76
    See my avatar: Jazz (the black cockapoo) and Delilah (the cavapoo puppy) keep me company while practicing

Page 6 of 6 FirstFirst ... 456

Bookmarks

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •