Although the United States rules for taxation of non-resident creative professionals may seem straight forward, the Internal Revenue Code contains significant traps for the unwary nonresident. However, it also offers significant opportunities for nonresidents to protect themselves from United States taxation. Discovering these traps and loopholes requires close attention to the Code and to income tax treaties which further complicate the system. This Note examines the Code's rules on taxation of nonresidents and discusses the effect that tax treaties have on those rules. The Note, intended to be a practical guide for nonresident authors, artists, musicians, and other creative professionals, then offers suggestions to nonresident creative professionals for structuring their affairs to avoid United States taxation.
Don R. Spellmann,
United States Tax Rules for Nonresident Authors, Artists, Musicians, and Other Creative Professionals,
27 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vjtl/vol27/iss1/7