Incentives for Artists Who Sell, Work, or Perform in the District

Income Tax Subtraction Modification Program

Qualifying artists who live in Maryland, and who produce or sell work in any District, may be eligible for a Maryland personal income tax subtraction modification.  

This modification eliminates state and local income tax on their income from the sale, publication, or production within the District of their artistic work that is written, composed, or executed within the District. This includes income derived from internet, mail order, and catalog sales of artistic work that is shipped from within a District to buyers in another location, if the qualifying artist created that artistic work within the District.

To take advantage of this incentive, qualifying artists must complete Maryland tax forms 502 and 502AE.

For Further Assistance with Arts Incentives and Amenities:

Silver Spring Arts and Entertainment District
1 Veterans Place
Silver Spring, MD 20910
Phone: (240) 777-5301
www.silverspringdowntown.com
reemberto.rodriguez@montgomerycountymd.gov

 

This district is supported in part by the Maryland State Arts Council.