I'm told, though, B and J, that small-potato self-employed folks are, ironically, much more likely to be audited than salaried folks or big shot business people are (partly because we can't keep high priced lawyers on retainer). It's more likely if you music business is a sideline than if it's your primary job, though.

If you are audited and they determine that you owe much money, you can have to pay some pretty stiff penalties and interest, plus you're more likely to be audited again if that happens. For me, it's not worth the risk to write off much clothing besides my sombrero and my Halloween costume, but you're right that there's a TON of things that are business expenses for the professional performer that would not be if you were an amateur.

Genie