### Question
What does qualified compensation mean?


### Answer
**Qualified compensation** has the following meaning in *26 U.S.C. § 181*:

> compensation for services performed in the United States by actors, directors, producers, and other relevant production personnel

#### Citation:
  - *26 U.S.C. § 181*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

