Taxes for O-1 Visa Holders
In general, anyone performing services in the United States are required to file a US tax return, even if the income is exempt from US income tax. Non-resident individuals should file Form 1040NR or Form 1040NR-EZ on or before April 15th. Most self-employed musicians will receive tax reporting documents in the form of a 1099, used to report non-employee compensation. Your employer(s) must provide you with tax reporting forms by January 31st.
Filing an income tax return is the only way a foreign artist might claim the benefit of certain tax treaty exemptions. Under these treaties, US residents are taxed at a reduced rate, or are exempt from US taxes on certain items of income they receive from sources within the United States. For further information on tax treaties, please refer to the Treasury Department’s Tax Treaty Documents page.
If you made under $69,000 USD last year, you can file your taxes for free using the IRS Free File program. You can also use a commercial tax prep software, like TurboTax or H&R Block, or utilize an IRS authorized tax professional.