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The information on this website provides an overall summary of the taxation and withholding requirements and procedures for foreign artists, and is not intended to encompass every rule and procedure that may become applicable to a particular situation!  Tax and withholding consequences will likely differ depending on the particular facts and circumstances applicable to a particular artist.  Arts organizations and artists are encouraged to seek the advice of a U.S. attorney to ensure compliance with all withholding requirements and procedures.

Good luck!