(Remember that any in-kind payments or third-party payments such as airfare, hotel accommodations, and other costs are also considered compensation paid to the foreign independent contractor artist.) Form 8233 is valid only for the calendar year in which it is filed and must be re-filed each year. The exemption from withholding is effective for payments made beginning ten days after the form is mailed to the IRS. ![]() Keep a careful watch on the timing for submitting the Form 8233! The payer should file Form 8233 with the IRS prior to making the first payment. payer must forward completed Form 8233 and its attachments to the IRS within five (5) days of receipt. payer must review the form for accuracy and complete Part IV of the Form. The artist then submits the form to the U.S. The artist must also provide either an SSN or ITIN on Form 8233. Form 8233 – Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individualįorm 8233 must be completed by a foreign artist in order to claim an exemption from withholding pursuant to a tax treaty.We also provide an appendix with links to all forms and instructions, or you can find the forms and instructions from the IRS web site. ![]() Below is a brief explanation of some of the forms that concern payments to foreign artists.
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