Will individuals that begin filing U.S. tax returns, but have not previously filed as required, be penalized because they are now showing up on the IRS “radar screen?
No. Just because an artist begins filing U.S. tax returns does not necessarily mean that he or she has been delinquent in filing in the past, or that the IRS will necessarily apply penalties. (It could mean simply that the artist has not previously earned any income in the U.S.) What is more likely to trigger the IRS’s interest is if a presenter reports an amount paid to a nonresident artist, and that nonresident artist fails to file a tax return.
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