Yes, 'payments' to a club's hair stylist and makeup artist fall under exactly the same situation as applies to DJ's, bouncers, bartenders etc. If these persons are technically 'employees' of the club, then by definition they/the club cannot 'charge' dancers for their services thus any money given to them by dancers must be a voluntary gift. If these persons are technically independent contractors, then payments made to them are deductible as legitimate business expenses - however if those payments exceed $700 total over the course of an entire year then in order to take the business expense tax deduction dancers must themselves issue 1099 forms to the hair stylist and makeup artist (which requires dancers knowing their real name, real address and SS#).
In the real world, many dancers simply sidestep this 'sticky wicket' and count as gross income the amount of money they actually walk out of the club with at the end of the night (after payments to DJ, bouncers, bartender, hair stylist, makeup artist etc.). I'm not saying that this is the technically correct thing to do tax filing wise, but it is common practice in the industry.



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