"Do Individuals paid for the stories they submit qualify for an income tax subtraction modification from them?"

-A A +A

An individual author who is not an employee of the magazine would qualify for an income tax subtraction modification under TG § 10-207(v)(2) in the amount of the payment from the magazine for the author's original writing submitted to the magazine if:

  1. the author conducts a business in the arts and entertainment district in which the author created the original writing (by submitting the author's original writing for sale to the magazine from within that arts and entertainment district); and
  2. the author owns or rents residential property in the county where that arts and entertainment district is located.