- Membership
- Certification
- Resources
- Events
- Community
- About
- Help
Withholding Rules for Foreign Filmmakers and Organizations in US Film Festivals
January 23, 2026
Q. I work for community college, we are holding a film festival. We are paying foreign persons/organizations a screening fee to show their films in the US which is considered a royalty. Please let me know if this is not correct.
UAE - Organization, submitted W-8BEN-E. They marked box 14a - and 14b-Other tax-exempt Org and referenced Article 8 (1). Are they exempt from 30% withholding?
I have no idea how to handle this one:-Individual, submitted W-8BEN, Country is - Burkina FASO.-They checked…
Become A Member
Join IOFM today as a Professional, Business, or Enterprise Member — or upgrade your Starter Membership — to get access to this content and thousands of other Articles, Webinars, Expert Answers, Resource Downloads, and more!
Naturally, this forum doesn’t allow the kind of full information exchange necessary for the Institute of Finance & Management (IOFM) to provide legal advice and the Expert is not a tax attorney in any event. Please understand that the nature of our responses are limited by these constraints as well as the site’s Terms of Use. If you have further questions or suggestions about how we can improve IOFM, please let us know.
Ask The Expert is a member resource of IOFM and all advice provided is subject to site’s Terms of Use.
What are you waiting for?
