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Forms Required by the University of Richmond

 Based on who is performing and who is receiving payment, various forms are required.

Payment made to Individual Artist

Documents to be collected:

  • Copy of passport ID page
  • Copy of visa
  • Copy of I-94 card (front and back)
  • Completed Foreign National Information Form
  • Copy of performance itinerary
  • SSN or ITIN (if applicable)

Form(s) to be completed:

NOTE:  Original signatures are required on any IRS document.  Faxed and emailed sigantures will be rejected by the IRS in an audit.

  • Form W-8BEN (used for certification of foreign status); no ITIN or SSN required 
  • Form 8233 (treaty claim OR daily personal exemption claim); ITIN or SSN required.  

Tax form to be issued at yearend:

  • 1042-S in the name of the individual NRA artist

Payment made to Artistic Group

Documents to be collected:

  • List from entity or agent registering each performer's full name, passport ID number and country of issuance, visa type and SSN or ITIN (if applicable); or copy of the I-129 petition
  • Copy of the performance itinerary
  • Official letter stating that the activities to be performed at and compensated by UR are permitted under the related Form I-129 petition
  • Group's US TIN/EIN number (if applicable)

Form(s) to be completed:

NOTE:  Original signatures are required on any IRS document.  Faxed and emailed sigantures will be rejected by the IRS in an audit.

  • Incorporated Artist Group:
    • Form W-8BEN signed by entity's owner; no TIN or SSN required. (Treaty:  Parts 1 & 2 w/EIN).  
    • Must be able to prove official incorporation in group's official home country.
  • Unincorporated Artist Group:
    • Form W-8BEN from each artist. Not required if agent provides artist list and copy of I-129 petition. 
    • Form 8233 completed by each artist (required for treaty claim or daily personal exemption claim with SSN or ITIN)

Tax form to be issued at yearend:

  • Incorporated Foreign Artistic Group: Will receive one Form 1042-S. 
  • Unincorporated Foreign Artist Group: Will receive individual Forms 1042-S

Payment made to a U.S. agent

Documents to be collected:

  • Individual artist: see above
  • Artistic group: see above

Form(s) to be completed:

  • Individual artist: see above
  • Artistic group: see above
  • Agent: W-9 (optional)  NOTE:  Original signatures are required on any IRS document.  Faxed and emailed sigantures will be rejected by the IRS in an audit.

Tax form to be issued at yearend:

  • Individual artist: see above
  • Artistic group: see above

Payment made to a foreign agent

Documents to be collected:

  • Individual artist: see above
  • Artistic group: see above

Forms to be completed:

  • Individual artist: see above
  • Artistic group: see above
  • Agent: Form W-8IMY  NOTE:  Original signatures are required on any IRS document.  Faxed and emailed sigantures will be rejected by the IRS in an audit.

Tax form to be issued at yearend:

  • Individual artist: see above
  • Artistic group: see above 

CWA Payment (made to an artist or artistic group)

Documents to be collected:

  • The documentation required is minimal because the CWA considered the withholding agent
  • All that is required is a copy of the first and last page of the CWA.

Forms to be completed:

  • None

Tax form to be issued at yearend:

  • No reporting or withholding is done by UR.
  • If a CWA is filed through an agent, the agent will receive a 1099-MISC (the artist or artists will not receive a form.)

Contact Us

Devon Slough, International Taxation Officer
(804) 287-6007
Maryland Hall, Room G-15
Monday–Friday, 8:45 a.m.–2:45 p.m.