:: Artist From Abroad | Taxes | Internal Revenue Code Exceptions ::

Specific provisions of the Code may exempt a nonresident alien from U.S. tax, and thus, withholding. These exemptions require the nonresident alien to be performing services as an "employee" of a foreign employer (includes foreign corporations, partnerships, and individuals) and such foreign employers cannot be engaged in trade or business in the United States^{Footnote 3}. In addition, an exemption from NRA withholding, but not from U.S. tax, is available for payments to foreign corporations and partnerships for services rendered in the U.S. by their employees.^{Footnote 4}

^{Footnote 3} One exemption requires the nonresident alien to be in the U.S. on a J, F or Q visa. Another exemption limits the compensation that may be exempt to $3,000, and provides that the nonresident alien cannot be present in the U.S. for more than 90 days.

^{Footnote 4} U.S. payers who pay fees for services provided by foreign partnerships and corporations may be exempt from withholding on payments to such foreign entities if the foreign entity furnishes Form W8-ECI to the payer.