A recent thread asked,"Do you do it for pleasure or money?." One of the reasons to play for money is that then you can deduct all music related expenses from your taxes. According to my accountant, this includes not only instruments, music, clothes worn performing, computers, etc., but travel expenses if you do any music-related activities on your trip. When vacationing, I always find a nearby restaurant and offer to play for an hour in exchange for a meal for my family, and I've found that, if the place is locally owned, they're happy to do it, and usually invite me back for more than one night. Now I can write off my milage and housing. So, even if you get only a few paying gigs, it's worthwhile to report your earnings, itemize and take the deductions.