UK resident individual speaking at USA event

UK resident individual speaking at USA event

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what US withholding tax would be applied to a UK resident motivational speaker speaking at an event in the US - are there any exemptions? what difference would it make if the individual used his PSC?

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By WhichTyler
26th Feb 2020 12:30

I'd suggest you contact the event organiser to see what they need to in order to not withhold. They may have a standard process

From recent experience, immigration and permission to work in the US are different for self employed to employed (inc. PSC) so that might be even more critical...

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By nick farrow
26th Feb 2020 12:41

thanks Which - we will do that

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By David Treitel
26th Feb 2020 16:46

Assuming the income is greater than $5 there is a US Federal filing requirement for the individual. There may additionally be State filing requirements. An ITIN will also be required.

If a PSC is used, the PSC may want to file a protective Form 1120-F.

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By nick farrow
26th Feb 2020 17:57

Many thanks David

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