Resources · Entertainers and Creatives
Touring the US as a foreign artist: what happens to your income
If you are a nonresident performing artist that has a US tour, you will be taxed on your gross receipts at a 30% rate. This is whether you are from a treaty country or not. For treaty countries it is due to the Artist and Athletes clause in the treaty, and for non-treaty countries it is defined as the rate for NRA taxpayers.
However, there is a way to prevent this which is the Central Withholding Agreement (CWA). If a foreign band or musician is planning a tour, they may file Form 13930. This must be filed at least 45 days before the first event of the tour. The application will require a US withholding agent, an itinerary and documentation of income to be received.
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