Very small U.S. income
Posted date : May 10, 2023.
My wife and I are in the U.S. for three months. She will be teaching a one-day art course as an art club event in a 55+ community. She will be paid between $200 and $800, depending on the number of students. The club takes a percentage of the course fees. Are there forms to fill out for the IRS and/or for the CRA (the art club wanted her to fill out a W9 but she can’t, since she is not a U.S. citizen)? Should she just pocket the money and not worry about it? Advice please!!
Bill Shugar
Dundas, ON
Ed.: It doesn’t matter how small the payment is. It is illegal for a visitor to the United States to perform services for compensation; regardless of whether the compensation is money or something of value such as a free lesson or a round of golf. You can volunteer your services, but be sure that you are not taking away someone else’s job. A special work visa would be required, and I doubt that it would be issued in these circumstances.
