What form should a nonresident alien submit as proof of a U.S. tax identification number?
If there is no applicable tax treaty [the IRS suggests using the 8233 (for individuals) and the W-8BEN (for businesses)] to obtain an artist’s tax ID number. In this case, neither of these forms would actually be submitted to the IRS, since tax treaty benefits do not apply. However, if a U.S. arts organization presents one of these forms to an artist, the artist might expect that they will be exempt from taxes. Consider creating your own form for the artist to complete.
If there is no applicable tax treaty exempting the artist from withholding, it doesn’t matter how you obtain this information. The IRS suggests using the 8233 (for individuals) and the W-8BEN (for businesses) to obtain an artist’s tax ID number. In this case, neither of these forms would actually be submitted to the IRS, since tax treaty benefits do not apply. However, if a U.S. arts organization presents one of these forms to an artist, the artist might expect that they will be exempt from taxes. Consider creating your own form for the artist to complete. The appropriate tax treatment for any particular artist is extremely fact-specific, depending on the artist’s country of residence, the amount of money earned by the artist in the U.S., and the artist’s status as an “individual” or “business” for tax purposes. The information included in this FAQ is not legal advice. For advice on specific situations, contact a qualified tax attorney.
