Artists from Abroad

A comprehensive guide to US immigration and tax procedures for artists from abroad, their managers and performing arts organizations.

The information in this website is intended to be a practical guide to U.S. tax law and regulations governing the taxation of foreign artists performing in the U.S. At the outset, however, a few words of caution:

This site includes much information, but it cannot address every specific scenario! In fact, the appropriate tax treatment for any particular artist is extremely fact-specific, depending on the artist’s country of residence, the amount of money earned by the artist in the U.S., and the artist’s status as an “individual” or “business” for tax purposes. The information included in this site is not legal advice. For advice on specific situations, contact a qualified tax attorney.
This site addresses primarily foreign artists who are earning income for performing services in the U.S. as “guest artists”, who are “nonresidents”[1] of the U.S. The tax and withholding requirements for those who are not nonresident performing artists, such as students and teachers, artists earning royalties, green-card holders and many others, may be very different from the requirements described in this site. Again, for advice on tax requirements for these individuals, consult with a qualified tax attorney.