Updated October 30, 2026. Quick answer: The 2025 chart lists 711510 for independent artists, writers, and performers, the closest wording on the chart for a working musician or other performer. The code goes on line B beside your line A description. Rows such as 711100 and 711410 may read closer depending on the principal source of your receipts.
On deductions by profession: tax deductions for musicians and performers.
The row that names performers
A solo musician, comedian or actor looking for a row on the chart will find one that names performers directly, grouped with artists and writers.
| Code | Wording on the IRS chart |
|---|---|
| 711510 | Independent artists, writers, & performers |
| 711100 | Performing arts companies |
| 711410 | Agents & managers for artists, athletes, entertainers, & other public figures |
The first row reads “Independent artists, writers, & performers”. The other two are written around organizations and representation: “Performing arts companies” and “Agents & managers for artists, athletes, entertainers, & other public figures”.
How line A and line B treat a performing business
Line A asks for a description of the work: “Describe the business or professional activity that provided your principal source of income reported on line 1.” Line B asks for the code: “Enter on line B the six-digit code from the Principal Business or Professional Activity Codes chart” The code goes in the box on line B, beside the description.
An example of the kind of description, not IRS wording: playing weddings and private events as a solo guitarist and teaching a few students. Line A can be as plain as that, while line B holds a single code from the chart.
Rows a performer might hold up against the first one
These rows are worded around different parts of the entertainment world, and each can be read next to the performer row.
| Code | Wording on the IRS chart |
|---|---|
| 711510 | Independent artists, writers, & performers |
| 711300 | Promoters of performing arts, sports, & similar events |
| 512200 | Sound recording industries |
| 459140 | Musical instrument, & supplies retailers |
| 611000 | Educational services (including schools, colleges, & universities) |
A business that records and releases music would read “Sound recording industries”. One that sells instruments would read “Musical instrument, & supplies retailers”. A promoter of shows would read “Promoters of performing arts, sports, & similar events”, and someone whose receipts come mainly from lessons might compare with “Educational services (including schools, colleges, & universities)”.
The chart’s rule has two steps: “Select the category that best describes your primary business activity”, and then “Then select the activity that best identifies the principal source of your sales or receipts”.
Gigs, lessons and sales under one name
Performers often earn in several ways at once. The chart’s second step puts the weight on the biggest source: “Then select the activity that best identifies the principal source of your sales or receipts”. Which row that points to depends on where the receipts come from, and the chart does not rank the streams for you.
The chart has no row that uses the word musician. The row that carries a related word is the performers row, which sits in the same line as artists and writers. If a performing act and a separate business such as an instrument shop both exist, the instructions say: “If you owned more than one business, complete a separate Schedule C for each business.”
Where to go next
The code sits on line B next to the line A description on Schedule C (Form 1040). Artists and writers have a sister guide in the freelance writers and artists code page. Venues and clients who pay you directly may report it on a Form 1099-NEC, and the full list of Schedule C business codes lays out every row in one place.
Edition and chart year
This page reads the 2025 Schedule C (Form 1040) and its 2025 instructions, the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041”. Check the tax year printed on the schedule you are filling in and use the chart that comes with that year’s instructions, because a different year’s chart can list different codes or reword them.
Common mistakes
- Looking for a row spelled musician. The chart has no such row; the closest wording is “Independent artists, writers, & performers”.
- Reading the performing arts companies row as the one for a solo act. It reads “Performing arts companies”, which is about companies.
- Using two codes for one business. The rule is “Then select the activity that best identifies the principal source of your sales or receipts” so one activity leads on line B.
Related: Schedule C (Form 1040), Schedule C business codes: the full IRS list, the freelance writers and artists code page, and Form 1099-NEC.
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Advisor help for a self-employed musician or performer
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Answer againSources
- Instructions for Schedule C (Form 1040), Profit or Loss From Business (2025): IRS archived PDF (irs.gov)
- Schedule C (Form 1040), Profit or Loss From Business (2025): IRS archived PDF (irs.gov)
Read from the IRS documents linked above on October 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.