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Taxpayer Identification Numbers

A U.S.-issued identification number (generally, a Social Security Number for individuals, or an Employer Identification Number for businesses) must be furnished on returns, statements, and other tax-related documents (including Forms 8233, W-8BEN and W-8EXP.)  A foreign artist must have a tax identification number to file an income tax return or to claim tax treaty benefits, including exemptions from withholding.  It is the responsibility of the foreign artist to apply for a tax identification number.  The type of number required depends on whether the performers are considered individuals or a business for tax purposes (see discussion above).

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