안녕하세요?
저는 LA 지역에서 예술공연단체인 오케스트라를 운영하고 있습니다.
오스트리아에 거주하고 있는 외국인 작곡가(composer)에게 작품을 위촉하게 되었습니다. 저희 오케스트라에서 작곡/편곡료를 지불하면, IRS에 어떤 세금보고를 해야하는지 궁금합니다.
IRS 홈페이지에서 안내하는 내용을 읽으며 정리해 보았는데, 잘 이해가 안됩니다. 참고로 아래에 카피합니다.
Artists and Athletes (Income Codes 42 and 43) 예술가와 체육인들의 과세, 단기방문
Because many tax treaties contain a provision for pay to artists and athletes, a separate category is assigned these payments for chapter 3
withholding purposes. This category includes payments made for performances by public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes. Use Income Code 42 to report payments to nonresident alien athletes and entertainers (NRAAEs) who have not signed a central withholding agreement (CWA), discussed later. Use Income Code 43 to report payments to artists and athletes who have signed a CWA. Income Code 42. You must withhold tax at a 30% rate on payments to artists (30%세금을 원천징수해야 한다) and athletes for
services performed as independent contractors. See Pay for independent personal services, earlier, for more information. You must withhold
tax at graduated rates on payments to artists and athletes for services performed as employees. See Pay for dependent personal services,
earlier, for more information. However, in any situation where the nature of the relationship between the payer of the income and the artist
or athlete is not ascertainable, you should withhold at a rate of 30%.
Income Code 43. NRAAEs who perform or participate in events in the United States can request a CWA for a lower rate of withholding . A CWA is an agreement entered into by the athlete or entertainer, a designated withholding agent, and the IRS. Under no circumstances will a CWA reduce taxes withheld to less than the anticipated amount of income tax liability. We’ve temporarily waived the income requirement for which form to use when applying for a CWA. Form 13930-A is currently unavailable. While the waiver is in effect, individuals with income below $10,000 can apply for a CWA using Form 13930, Instructions on How to Apply for a Central Withholding Agreement PDF. 수입이 1만불 이하이면, 웨이브를 받을 수 있다. CWA에 지원할 수 있다. (해석) 지원하지 않아도 면세가 된다?
For more information on how to apply for a CWA, see Form 13930. For more information on the CWA program, go to IRS.gov/Individuals/InternationalTaxpayers/Central-Withholding-Agreements. Tax treaties. Under many tax treaties, compensation paid to public entertainers or athletes for services performed in the United States is exempt from U.S. income tax if the artist or athlete derives receipts for the tax year concerned, including expenses reimbursed to him/her or borne on his/her behalf, not in excess of $10,000, or in more recent treaties, $20,000. See Tax Treaties, later, for information about treaty benefits. Employees and independent contractors may claim an exemption from withholding under a tax treaty by filing Form 8233. Often, however, you will have to withhold at the statutory rates on the total payments to the entertainer or athlete. This is because the exemption may be based upon factors that cannot be determined until after the end of the year. 수입이 1-2만불이하면, 면세이다. 8233 양식을 통해 면세를 요청할 수 있다. (해석) 1만불 이하이면, 굳이 면세를 신청하지 않아도 된다?
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