JAVS Spring 2026

Development Corner Money, Music, and the IRS: A Practical Tax Guide for Violists For many musicians, spring doesn’t just bring new repertoire and performances—it brings tax season. And for freelancers, studio teachers, and ensemble players, taxes can feel especially confusing. Are you a business? Should you be? What actually counts as a deduction? And do you really need an LLC? The short answer: most musicians are already running small businesses, whether or not they’ve ever filled out paperwork to make it official. A little financial literacy can go a long way toward reducing stress, avoiding surprises, and keeping more of what you earn.

This article offers a practical overview of whether an LLC makes sense for musicians, common deductions violists often overlook, and a few tax considerations worth keeping on your radar.

(This article is for educational purposes only and is not legal or tax advice.)

• Retirement planning flexibility LLC income can support powerful self-employed retirement options like a Solo 401(k) or SEP-IRA.

Sole Proprietor or LLC—What’s the Difference? Most musicians start out as sole proprietors by default. If you receive 1099s, teach privately, or freelance regularly, congratulations—you already own a business. You just report that income and expenses on Schedule C with your personal tax return. Forming a Limited Liability Company (LLC) doesn’t automatically change how much tax you pay, but it can change how your work is structured. An LLC can help separate your personal assets from your teaching, performing, or presenting activities—especially useful if you teach in your home, run a studio, or hire collaborators. • Professional polish Presenters, schools, and grant organizations often prefer contracting with a formal business entity. An LLC can make invoicing, contracts, and grants feel Why Some Musicians Choose an LLC • Liability protection

Why an LLC Isn’t Always Necessary • It costs money and time

State filing fees, annual reports, and bookkeeping all add up. • No instant tax savings A single-member LLC is still taxed like a sole proprietor unless you elect a different structure. • Simple work doesn’t always need structure If your income is modest and your activities are low-risk, staying a sole proprietor may be perfectly reasonable. Bottom line: An LLC is a tool , not a requirement. It is most useful when your musical work is consistent, growing, or involves teaching, hiring, touring, or presenting. Common Tax Deductions Violists Often Miss If an expense is ordinary and necessary for your musical work, there is a good chance it’s deductible—whether or not you have an LLC.

more straightforward. • Easier bookkeeping

A dedicated business account helps track expenses, deductions, and income without guesswork at tax time.

52

Journal of the American Viola Society / Vol. 42, No. 1, Spring 2026