Gronitz BBb ???

[Rick Denney]

Rick - I didn't say...

...anything I disagreed with. My point was that even though BBb players include those with lots more disposable income than CC professionals, they still don't spend the kind of money that would bring PBK's to the U.S. so the rest of us could try them out.

The fact that you were able to choose where you live reinforced my point. So did your statement that the demand for CC professionals is sharply limited by the small number of paying orchestras. But it was a supporting point, not the main point.

Rick "thinking people are trying to apply a general statement to specific individuals against my intentions and words" Denney

[iiipopes]

Your point restated, I understand. As originally stated, that was not what came across when I read it. Let's see what did the redneck sheriff say, "What we have here...is a failure...to communicate."

[iiipopes]

Besides any speculation about why any particular amateur may not be buying the most expensive tubas, there is another reason, looking at it from the other direction, that helps the professional tuba players to buy more expensive instruments: tax deductibility as a tool of the trade. Depending on how you file, and in which country or state you live in, you may be able to deduct the whole purchase price, or may have to depreciate it on a schedule over time, but you still get to deduct it and get a break from the tax man, which most amateurs don't get to do, especially after the hobby schedule was discontinued and all hobby income and expenses had to be listed on a separate schedule C.

[Rick Denney]

Besides any speculation about why any particular amateur may not be buying the most expensive tubas, there is another reason, looking at it from the other direction, that helps the professional tuba players to buy more expensive instruments: tax deductibility as a tool of the trade.

I think it may still be possible for an amateur to deduct the cost of the instrument if it is used exclusively for tax-deductiable charitable activities. Most community bands have that status. I am going on conflicting accounts, and have not done this myself. But it would be a good question for a competent tax advisor.

It would be noted on Schedule A, which includes charitable contributions, not on Schedule C where a pro would list it as a capital purchase (for which the depreciation would be a business expense).

In both cases, the percentage of charitable (or business) use would have to be documented or otherwise justified in case of an audit.

I deduct all my out-of-pocket expenses for participating in my tax-deductible community band, particularly including mileage to and from activities.

There is still a line item on the 1040 for hobby income, by the way.

Rick "curious about this" Denney

[windshieldbug]

"See: CCc See?
¿Si?
¡Si!
¡Si!"

[iiipopes]

Yes, the line on the 1040 is still there, but the schedule is not. I don't know about the tax deductibility of dedicated use, since the amateur still retains control of the instrument, as opposed to donating the instrument, getting a schedule A deduction on the gift, and then using the instrument only at band functions.

Hey -- any Tubenet members accountants or tax advisors who can help on this one?