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.)
