If you are a nonresident alien (NRA) artist or athlete performing independent personal services in the United States, you must generally pay U.S. income tax on your U.S. source income. This includes compensation for performances, endorsements, the sale of merchandise, and royalty, or other, income closely related to the event. Consequently, you must file a U.S. federal income tax return to report and pay any U.S. tax. Generally, if you are an NRA artist or athlete performing independent personal services at events in the United States, you are subject to the following special tax and withholding rules. Payments to NRA artists or athletes are subject to special withholding rules. Refer to Artists and Athletes (Income Codes 42 and 43) in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. A Central Withholding Agreement (CWA) is a tool that can help reduce withholding for NRA artists and athletes who plan to work in the United States. A CWA provides for the correct amount of withholding based upon net income. Prior to filing a U.S. tax return, foreign artists and athletes must determine their U.S. tax residency status. A Social Security number (SSN) or individual taxpayer identification number (ITIN) must be provided on tax returns, statements, and other tax related documents. In general, only non-citizens, who have permission to work from the Department of Homeland Security, can apply for a Social Security number. Other NRAs must apply for an individual taxpayer identification number. Related Help for foreign artists and athletes Visa information (U.S. Department of State) Immigration rules and regulations (U.S. Citizenship and Immigration Services) U.S. Tax Guide for Aliens, Publication 519 U.S. Tax Treaties, Publication 901 United States income tax treaties - A to Z
