Question 27 of 30. The statement that is NOT a requirement for a performing artist to report their performing arts business expenses as an adjustment to income is that they must Be a performing arts employee for at least two employers. Be paid at least $200 from each of any two employers. Have expenses of more than 20% of their gross income. Have an AGI of not more than $16,000 before deducting business expenses. Mark for follow up -- who do not ex