<p>I hope that at least one accountant will respond to this question! I don’t know anything about deducting college costs, but here are some ideas about tax preparation for actors.</p>
<p>In case you are not able to file the 1040EZ, I believe that income reported on 1099s is entered on Schedule C, Profit or Loss from Business, where you can deduct expenses such as the ones you mentioned that were incurred in connection with those jobs and actually come up with a business loss for the year.</p>
<p>Income reported on W2s is entered on the 1040, and any expenses associated with those jobs is entered on Form 2106, Unreimbursed Employee Expenses. These expenses must exceed 2% of adjusted gross income in order to be deducted. (In your daughter’s case, unless her temp jobs were in the acting profession, it seems unlikely that she would have expenses to be deducted here.)</p>
<p>In any case, it’s a good idea for young actors to get in the habit of saving all their receipts and to keep them sorted according to the associated type of work–employee or self-employed–since they will surely experience both throughout their careers. </p>
<p>Here are three books which you may find helpful in the future:</p>
<p>The New Tax Guide for Performers, Writers, Directors, Designers and Other Show Biz Folk, by R. Brendan Hanlon</p>
<p>The New Tax Guide for Artists of Every Persuasion, by Peter Jason Riley</p>
<p>Tax Deductions A to Z for Writers, Artists, & Performers, by Anne Skalka</p>
<p>Good luck! Taxes are such a nightmare.</p>