Office of Business Operations

Payroll | Payment made to an Individual Artist, Entertainer, or member of Small Group deemed to be the beneficial owner(s) of the payment

Documents to be collected:

  • Copy of passport ID page
  • Copy of visa
  • Copy of I-94 (with travel history)
  • Foreign National Information Online Questionnaire  (instructions on how to log into the website and complete will be sent via an email) 
  • Copy of performance itinerary
  • SSN or ITIN (if available)

Form(s) to be completed:

  • Form W-8BEN (used for certification of foreign status (individual)); no ITIN or SSN required    Form W-8BEN  Individual Certificate of Foreign Status
  • Form 8233 (if claiming treaty benefits); ITIN or SSN required.  Some treaties impose a cap on non-taxable earnings within a tax year.  As with other exemptions, it is important to examine the specific treaty provisions that apply.  The Office of Business Operations-Payroll will consider the facts of the situation and determine if a tax treaty benefit applies.

Tax form to be issued at year-end:

  • 1042-S in the name of the individual nonresident alien artist or entertainer