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Tax Planning for Nonresident Alien Artists

By Andrew B. Blackman

The independent contractor nonresident alien (NRA) who has a high level of U.S. tax-related operating expenses may wish to consider the feasibility of obtaining a Central Withholding Agreement (CWA) or otherwise be saddled with 30% tax withholding on his or her gross fees, with ultimate settlement of the actual tax liability only when an income tax return is filed. Obtaining a CWA can be an involved process requiring projected budgets of net earnings to obtain a reduced rate of withholding and must be done well in advance of the U.S. work. Whether the luxury of time before the work even exists is fundamental, but then there are the professional fees likely required to apply for the CWA and prepare all the foundational materials for such application.

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