Tips and gratuities are deductible when you are traveling but not automatically when at home (although the tip for a business meal at home is deductible just like the food cost is). The IRS stance is that the tips you're paying out of town aren't expenses you would ever have incurred if your job didn't take you out of town, so it's a business expense.
Looking into the IRS website in more detail, there is some weird specific carve-out for military clothing, so probably not the best example for me to have used before. It sounds like there are people who wear military-issued clothing all the time and don't ever wear regular clothing, so the military-issued stuff is essentially acting as regular clothing for some people. (Pardon my ignorance, but when you are on active duty, do you wear military-issued clothing 24 hours a day? If so, that's probably where this comes from.)
In terms of non-military clothes, they use the term "suitable for everyday wear" and give specific examples of what is potentially deductible, including clothes worn by health care workers, firefighters, professional athletes, law enforcement officers and delivery workers, so it sounds like most uniforms are deductible. They specifically mention "musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear."
I'm guessing that Equity is saying that rehearsal clothes are not "suitable for everyday wear." That is probably true for some clothes (special shoes) but not for all. Hopefully they are clear to their members what counts and what doesn't.
In terms of your fishing vests, since you don't fish, I'm guessing that it might be deductible but am not sure. It would depend on whether the vests are "suitable for everyday wear," and also whether your employer requires you to wear them or it is just your preference that you wear them. If it is just your preference, it is probably not deductible.
I guess I should take back what I said about the clothing rule being clear! It is clear that some things are NOT deductible, but much less clear which items actually are.
In terms of the question about whether alternates need to be around when they are not performing, I would think it would depend on who is going on if the regularly scheduled performer is out or injured mid-performance -- is it the alternate or someone else? The only specific example that I have any knowledge about is Billy Elliot, where one of the Billys who is not scheduled to go on for that day is also in the theater in case of mid-show injury. For Billy Elliot, the alternate Billy who is the first backup is in the theater but I believe the other Billys are not.
"What was the name of that cheese that I like?"
"you can't run away forever...but there's nothing wrong with getting a good head start"
"well I hope and I pray, that maybe someday, you'll walk in the room with my heart"
Updated On: 9/3/10 at 11:41 AM
No need for apology, ace33. I'm glad you started the thread. It's been fun. Seriously, though, any supposition on what the leads you're asking are making about will be exactly that - pure guesses. Show people are notoriously tight-lipped about things like that, and as Brook has said, sometimes for contractual reasons. 
