A currency collage by artist Mark Wagner (Photo courtesy Mark Wagner at smokeinmydreams.com)

 

An Artist Gets Audited

A visual artist I know once told me about an audit she endured with the IRS. My friend is a professional artist in New York City with her own studio. Her work is shown at galleries and museums. She has received grants, been accepted to artist residencies around the world, and every now and then, she even manages to sell a few pieces of artwork.

During the audit, one of the IRS employees explained to my friend that she couldn’t keep declaring a loss for her business year after year. “This looks more like a hobby than a profession,” the auditor said.

My friend attempted to explain the financial ups and downs of being a working artist. Yes. There had been a dry spell in the “income department” in recent years, but her expenses were legitimate. Art was her business, her life, her passion–not a mere hobby. The auditor was completely puzzled. “But if you aren’t making any money creating art,” he asked, “why do you keep doing this year after year?”

 

"The one dollar bill is the most ubiquitous piece of paper in America," says artist Mark Wagner. "Collage asks the question: what might be done to make it something else?" (Photo courtesy Mark Wagner at smokeinmydreams.com)

 

 

A detail of the above currency collage by artist Mark Wagner (Photo courtesy Mark Wagner at smokeinmydreams.com)

 

The Idea of Art is Free

I love this story because it says so much about the profit-oriented culture we inhabit as artists (and when I say “artists,” I define that term broadly to include writers, performers, designers, filmmakers, composers, visual artists, etc.).

For most artists I know, money is a constant source of anxiety because most creative projects don’t make economic sense. As artists, we have chosen an alternative paradigm to the profit-oriented one. This doesn’t mean that we shouldn’t be smart about the business-side of art making, only that money isn’t our primary motivator.

The concept of creating for its own sake remains a radical concept in our cu