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?