What is qualifying artistic work?

Included in the state’s definition of artistic works are

  • a book or other literary product,
  • a play or performance of a play,
  • a musical composition or performance,
  • a painting or other picture,
  • a sculpture,
  • traditional or fine crafts,
  • the creation of a film or acting in a film,
  • the creation or performance of a dance,
  • the creation of original jewelry or clothing design.

This tax benefit applies only at the state level; artists continue to pay the full amount of federal income tax. To take advantage of the program, artists submit Maryland State Tax Form 502AE when they file their state income-tax returns.

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