Posts Tagged ‘artistsfromabroad’

I Want To Engage A Foreign Artist. Tell Me Everything I Need To Know!

Wednesday, May 30th, 2012

By Brian Taylor Goldstein

Dear FTM:

What needs to be done to bring a performing artist from a foreign country to play in a US concert? How is their pay reported to the IRS? Is withholding required? Do they have to pay taxes on the money that they earn in the US? Etc.

Wow, this is a pretty broad question. In general…and this is very general…in order for a foreign artist to perform legally in the US, he or she will need to obtain a visa. In most cases, this will be either an O or a P visa. (There are almost no instances when a foreign artist can legally perform in the US on a visitor visa—regardless of whether or not the artist is paid or tickets are sold.) In order to obtain the necessary visa, someone in the US—such as the presenter or the artist’s US-based manager or agent—will need to file a visa petition on the artist’s behalf with United States Citizenship and Immigration Services (USCIS). The petition consists of the forms, evidence, and documents required for USCIS to “approve” the artist for the requested visa. As you may imagine, USCIS also requires a petition fee. Once approved, USICS will issue an “approval notice.” The artist will then use this “approval notice” to apply for the actual visa at a US Consulate. This will involve more forms…and fees.

Depending on where the artist is from, and how much they earn, they may or may not have to pay taxes on money that they earn in the US. With some exceptions, all artists who perform in the US are subject to 30% withholding from their gross engagement fees. Then, the artist is then required to file a tax return (just like you and I), declare all payments and withholdings, claim any applicable deductions and exemptions, and seek either a full or partial refund. Alternatively, an artist can apply to the IRS in advance of his or her performance and seek a withholding deduction. As you may imagine, all withholding is reported to the IRS on a form. The artist will also need to obtain either a social security number or a taxpayer identification number. This, too, involves forms.

While this can all seem overwhelming, the good news is that everything you need to know is contained in a website: artistsfromabroad.org. Produced by the League of American Orchestras and Association of Performing Arts Presenters, and authored by FTM Arts Law, artistsfromabroad.org is the most complete and up-to-date online resource for engaging foreign guest artists and non-US arts professionals, and includes essential guidance, forms, sample documents, and useful links. Even better—the entire website has recently been fully updated, redesigned, and re-launched, making it even easier to find the information performing arts organizations and artist managers need to successfully navigate the U.S. visa and tax procedures required when engaging international artists for performances in the U.S.

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For additional information and resources on this and other legal and business issues for the performing arts, visit ftmartslaw-pc.com.

To ask your own question, write to lawanddisorder@musicalamerica.org.

All questions on any topic related to legal and business issues will be welcome. However, please post only general questions or hypotheticals. FTM Arts Law reserves the right to alter, edit or, amend questions to focus on specific issues or to avoid names, circumstances, or any information that could be used to identify or embarrass a specific individual or organization. All questions will be posted anonymously.

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THE OFFICIAL DISCLAIMER:

THIS IS NOT LEGAL ADVICE!

The purpose of this blog is to provide general advice and guidance, not legal advice. Please consult with an attorney familiar with your specific circumstances, facts, challenges, medications, psychiatric disorders, past-lives, karmic debt, and anything else that may impact your situation before drawing any conclusions, deciding upon a course of action, sending a nasty email, filing a lawsuit, or doing anything rash!

Can My Artist Perform In The US As A Visitor?

Wednesday, March 28th, 2012

By Brian Taylor Goldstein

Dear Brian,

I wanted to ask your advice about the visa needs of one of my artists. The artist is going to the USA twice this year to work. The first time will be to conduct a youth orchestra in rehearsals and a concert. The contract for this engagement is between the orchestra and my agency (based in London) and my agency will be receiving the fee. Therefore, I think I’m right in saying that the Artist will definitely need an O1 visa. (Their lawyer says that the Artist does not need a visa, but I think they are wrong.) The second engagement is slightly different, in that the artist is going to a school, but simply to do a series of talks and group discussions, not to conduct any public performance of any kind. It is almost certain that he is not receiving a fee for this, but his flights will be reimbursed by them. Having said this, if the school books his flights for him, then there may be no exchange of money at all. Will he need a full-blown visa for this engagement, as well? If not, what does he need? Many thanks in advance for your help.

Thanks for giving me this chance to address a common misunderstanding: many people believe—incorrectly—that if an artist is not paid in the US or if he or she is paid through an agent or a corporation, then no visa is required. Nothing can be further from the truth. A proper work visa (usually either an O or P visa) is required anytime a foreign artist “performs” in the United States—regardless of how they are paid or how much they are paid or where they are paid or who receives payment or even if they perform for free before an appreciative audience of starving orphans and poor widows! What triggers the need for a work visa is neither payment nor an exchange of money, but, rather, “performance.” Except for a few narrowly defined exceptions—including auditions and competitions—a foreign artist can never legally perform in the United States on a visitor visa (or, if applicable, by entering under the visa waiver program). Any time a foreign artist performs in the United States, a work visa is required.

So, with regard to your Artist’s engagement with the youth orchestra, you are absolutely correct! Your artist will definitely need an O-1 visa. Please refer what I suspect is the orchestra’s well-meaning, but ill-informed, board member to www.artistsfromabroad.org. And do not succumb to the pressure of being assured that their organization has never had to obtain visas for other foreign artists, has never been caught, everyone else does this, etc. etc. Make no mistake. Its not the orchestra taking the risk here—its your artist! If your artist is caught, the worst that happens to the orchestra is a quick search for a replacement, or, at worst, a cancelled concert. For your artist, he could be subject to future travel restrictions and bans that could ruin his future opportunities in the United States.

This is not to say that payment is never relevant, merely that it is not the deciding factor. The first step in any analysis of this nature is not payment, but performance. If the artist is not performing, then the second question is whether or not any fees are being paid. Which brings me to the question of your artist’s engagement at the school. You write that he is being engaged “… simply to do a series of talks and group discussions, not to conduct any public performance of any kind.” Excellent. That means he is not “performing”, thus, unless he is receiving a fee, a work visa will not be required. See how this works? Reimbursement for actual costs or even having actual costs covered is not the same thing as receiving a fee. If he were receiving an honorarium or a “flat fee” which he could apply towards his costs, as opposed to actual reimbursement, that would be a different matter indeed, but that does not appear to be the case here. As a result, your artist will not need an O-1 for the school engagement, but could enter either on a visitor visa or, if applicable, under the visa-waiver program. Nevertheless, if the two engagements at issue are reasonably close together, I would strongly advise you to obtain a single O-1 visa with sufficient classification to cover both engagements. Not only would this alleviate any guesswork, but it would remove the risk of adverse questions from a poorly-trained border troll (ie: US immigration officer at the port of entry) and you would only need to file a single petition to cover both engagements.

____________________________________________________________________

For additional information and resources on this and other legal and business issues for the performing arts, visit ftmartslaw-pc.com.

To ask your own question, write to:
lawanddisorder@musicalamerica.org.

All questions on any topic related to legal and business issues will be welcome. However, please post only general questions or hypotheticals. FTM Arts Law reserves the right to alter, edit or, amend questions to focus on specific issues or to avoid names, circumstances, or any information that could be used to identify or embarrass a specific individual or organization. All questions will be posted anonymously.

__________________________________________________________________

THE OFFICIAL DISCLAIMER:

THIS IS NOT LEGAL ADVICE!

The purpose of this blog is to provide general advice and guidance, not legal advice. Please consult with an attorney familiar with your specific circumstances, facts, challenges, medications, psychiatric disorders, past-lives, karmic debt, and anything else that may impact your situation before drawing any conclusions, deciding upon a course of action, sending a nasty email, filing a lawsuit, or doing anything rash!