Re: Drums and American taxes
Years ago I found a tax man that specializes in musicians and entertainers.
Even in years where I stopped having music income I went to him anyway since he's generally awesome. Which was good, because there have been spots here and there where I have had music income.
In general yes, all expenses related to making income from music are deductible. Some items, like stage clothing, the IRS doesn't view kindly to as a deduction. Other items, like a CD from your favorite band, can be considered "research."
Consult your local tax specialist.