Most self-employed tattoo artists work from a studio on a fixed weekly or monthly rent, keeping 100% of what clients pay them directly. Your qualifying income for MTD is the full amount clients pay you, before your studio rent is deducted — the rent itself is then claimed back as a business expense against your profit, but it doesn't reduce your gross qualifying income figure.
A smaller number of artists work on a percentage-split arrangement instead of fixed rent, where the studio takes a cut of each tattoo. The same principle applies: your qualifying income is the full client payment before the split, not your take-home percentage.
Larger custom pieces are often booked with a non-refundable deposit, sometimes months ahead, followed by payment for each session as the work progresses. Under the cash basis, each payment counts as income when you receive it — a deposit taken in January for a piece completed across sessions through the summer is reported in the quarter you were paid, not when the final session happens.
Guest spots at other studios (working a few days at a different shop, often in another city, keeping most or all of what you earn there) count as ordinary income too, combined with your usual studio earnings.
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It's the full amount the client pays you, before your studio rent is deducted. The rent is then claimed back separately as a business expense, which reduces your taxable profit but not your gross qualifying income.
Under the cash basis, which most sole traders use, it counts as income when you receive the deposit, not when the final session is completed. Each session payment is reported in the quarter you were actually paid.
Yes, all your self-employment income combines into one qualifying income figure, whether it's earned at your usual studio or during a guest spot elsewhere.
Yes, consumables and supplies used directly for client work are normal allowable business expenses.
No, the same principle applies. your qualifying income is the full client payment before the studio's percentage is deducted, and the studio's cut is claimed back separately as an expense.