Have you filed your taxes yet?
Are you including your dance business?
I'd honestly say it's complicated and best to talk to a professional, or maybe talk to a few to find one who suits your needs.
Some are so conservative they hesitate to itemize things that CAN be. Some are so creative...they could work for Enron.

There is a list on Bhuz with a very good basic breakdown that is pretty much what my accountant says.
www.bhuz.com/forum/busin...f-taxes.html
To make it more simple: If you use it for dance *and don't get enjoyment/benefit from it outside of contributing to your dance* then it can be a deduction.
The IRS says, "all deductible business expenses are those that are:

1. Incurred in connection with your trade, business, or profession
2. Must be "ordinary" and "necessary"
3. Must "NOT be lavish or extravagant under the circumstances""


So, SURE we need to maintain appearances in a certain way for dance...but an expensive cut and color are enjoyed during all aspects of life. Whether or not you would spend so much if you didn't dance.
Wigs, hairpieces- pretty ordinary to change or enhance your appearance for performance. Most people don't wear them outside of performance...so those can be a write-off.

Work out clothes we can wear on a day-to-day basis- doing laundry, going to a store, a walk etc. They don't count.
We don't wear the latest Bella or Eman to the grocery store. That counts.

Dance classes are obviously dance related.
Gym memberships benefit you outside of the dance. Unless your doctor prescribes particular exercises in order for you to be able to keep dancing (and you have that documented).

I have a computer and MP3 that are for dance. I have use of my husband's computer or laptop for other stuff.
If you have a room dedicated solely to dance then part of your mortgage/utilities can also be a deduction. BUT the IRS can be pretty strict about "sole purpose". I never did this until an accountant helped me with it.
That being said- last year my accountant was in the hospital with cancer. I took my previous years accountant prepared return as a guide for how to do things - and used taxact.com with the current income/expense data and did it myself.

Having an accountant you trust AND STILL doing your homework I think is a good idea.
There are a couple guides online:
www.theartrepreneur.com/librar...rts.asp

This site has a helpful expense list. Remember though- it's a list to bring to the accountant who will guide in what and how much can actually be deducted. I'd recommend an accountant who is experienced with performers...but if yours isn't- bring them the lists from this site. Might be helpful- or at least a good guideline for asking questions.
www.actorstaxprep.com/

More complete version of the first link
www.artstaxinfo.com/actors.shtml

Reading those sorts of links should be a good help in making an informed accountant decision.