Agent fees for an actor

[maughact]

I haven't done many actors taxes since I'm based in Illinois.  However, I have a client that does commercials and other music gigs in California.  Her income is reported on various W-2's.  She claims that some of the W-2's include a 15% agent fee that she has to venmo her agents.  Her AGI is over $16,000, so according to the IRS instructions she wouldn't qualify as a performing artist.  She's insistent that other actors in the industry are telling her they're deductible.  However, I'm not finding anything on how she would qualify?  Anyone know if there's a way these agent fees are deductible and if so where?

[IRonMaN]

They are deductible on a schedule C, not from a W-2.

[TaxGuyBill]

If I remember correctly, they are deductible on the California return as an Itemized Deduction.  But nothing for the Federal tax return.

[maughact]

Ok, will look into the California deduction and how to enter it into Lacerte.

[abctax55]

Screen 30 - Unreimbursed EE expenses.

You'll get a diagnostic that these aren't allowed, but that's just at the Federal level.