Can TV Script Writers Claim 199A Deduction? - Spidell

Can TV Script Writers Claim 199A Deduction?

Log in to Post

Message Board Can TV Script Writers Claim 199A Deduction?

This topic contains 1 reply, has 2 voices, and was last updated by Sandy Weiner 9 months, 2 weeks ago.

  • Author
    Posts
  • #141378
    Anonymous

    Hi

    Can TV Script Writers Claim 199A Deduction?

    IRS final regs on 199A says “To the extent that a writer is paid for written material, such as a song or screenplay, that is integral to the creation of the performing arts, the writer is performing services in the field of performing arts.” Are TV script writers or book writers are also SSTBs?

    Thank you.

  • #141514
    Sandy Weiner
    Participant

    A TV script write is an SSTB and can claim the 199A deduction as long as their taxable income are below the top of the phaseout range. A book writer is not considered an SSTB unless the writer is adopting the book for performance purposes.