If you’re a non-resident musician, actor, or performer earning income in the United States — you may have questions about your U.S. tax obligations. The short answer is: Yes, you likely need to file a U.S. tax return. Here’s what you should know:
Why Filing Is Required
The IRS considers performance income earned in the U.S. — such as concert fees, royalties, appearance fees, and sponsorships — to be U.S.-sourced income. This means it is taxable, even if you’re a non-U.S. citizen or reside abroad.
If you received a Form 1042-S showing 30% federal withholding, that tax was withheld upfront. However, you may be eligible to claim a refund by filing a Form 1040NR if:
- The income was over-withheld.
- A tax treaty applies (reducing or exempting your tax).
- You incurred deductible business expenses related to your performance.
What Tax Return to File
You’ll file Form 1040NR (U.S. Nonresident Alien Income Tax Return). This allows you to:
- Report your actual U.S. income.
- Claim deductions or exemptions if eligible.
- Request a refund if excess tax was withheld.
Do Tax Treaties Apply to Artists?
Many countries have treaties with the U.S. that reduce or exempt taxation for:
- Limited performance periods.
- Income under a certain threshold (usually $3,000–$20,000 annually).
- Cultural exchange or educational programs.
- You may need to submit Form 8833 to disclose the treaty position taken.For more information refer to our earlier blog on Form 8233. Use Form W-8BEN (for passive income like dividends, royalties). For more information on the earlier blog on Form W8-BEN.
Do I Need an ITIN?
Yes — to file your return, you need an Individual Taxpayer Identification Number (ITIN) if you don’t already have one. We can assist with your Form W-7 ITIN application through a Certified Acceptance Agent.
Final Thoughts
If you’re a non-resident artist or entertainer earning U.S. income, filing a U.S. tax return is not optional — it’s a legal requirement. The good news? You may be eligible for a refund and tax treaty benefits.
Let our international tax team help simplify the process — from ITIN application to 1040NR filing and treaty review.
Our team specializes in assisting individuals with ITIN applications, ensuring that all documentation is prepared correctly and submitted efficiently. If you need guidance or support with the application process, visit our website to learn more about our services. We’re here to help you navigate the complexities of U.S. tax compliance.
Please visit our website for FAQ related to ITIN and US Tax Assistance.
