It used to be that you could feasibly be very comfortable financially from an operatic career, but there are astronomical expenses. You must prepare in advance to be methodical about keeping account of your money and keeping track of receipts, etc… for taxes and social security in the U.S. I say all this, because I HAVE NOT been methodical, and have paid the price in wasted money and sooo much time!

Nothing is set up for your type of job: forms, programs, everybody, it seems, are set up for someone who lives in one place, and works for a nice big company in one place. Get used to being frustrated, and “playing the system.” Find a good CPA who’s worked for some other singers, and get together with him/her as you start your careers, to get the low-down on how you should prepare your tax stuff, what you can write off and can’t, etc..

MAKE AN EFFORT to put aside a certain percentage of your earnings. You are a free-lance artist. You never know if those next three gigs will get cancelled, you might get sick or damage your voice, and there’s no health plan that comes with the job.

Start paying on a good health plan that will cater to your needs – – make sure it covers things on the road, because THAT’S where you’ll get sick. Nobody but you is in charge of your pension plan! Don’t trust AGMA (the US opera singers’ union) to do anything for you…

I have had problems with the whole tax system, for it is not set up for itinerant singers. This is not the official legal advice of an expert – this is a smattering of information that I have gathered over the years, and the way I understand them. So if you have clarifications or corrections, please email me!!   I am always pleased to get the real skinny on things.

I have worked mainly in France, England, Italy, Switzerland, a little in Germany, Austria, Spain, Norway, Sweden and Portugal. Other than these, I have no idea. I probably am pretty clueless about these countries, in any case! This information is geared towards the American singer, but some things are true for European Union singers, too.  As I now am a tax resident in Italy, my situation is quite changed, so some of this information may now be out of date.  Get the skinny from the IRS site itself if in doubt.  (For example, write-offs!  These were changed under Trump…)

EN GENERAL PARA LOS AMERICANOS

IMPUESTOS

Most of our tax system is not set up for a free-lance singer. Even establishing “residency” someplace is difficult, because most of us are not ever home. See the IRS page on Impuesto a domicilio. Sometimes it will be in your better interests to claim taxes in one place rather than another – some states have a lower (or none!) state tax, and some cities, like New York City, have very high city taxes. Since you are not at home much, why pay all those taxes THERE? Check out the applicable laws, and see what you need to do to fulfill the requirements. The tax system is set up for people living in one place, getting income from one source. So be prepared to be creative with your taxes, and get a CPA who has worked for other singers with international careers.For example, to avoid having to keep each and every receipt of food, etc. there is a book of allowable per diem deductions for living expenses for the military and US workers abroad (and in the USA, at that) for every year. You get your CPA to look up the per diem for the city where you have travelled, multiply this by how many days you were there on work, and voila’ you have your expenses for that period. Ask your CPA or read the IRS website’s very helpful publication about expenses. Sin embargo, los viáticos no cubren los costos de vivienda, por lo que debe conservar todos esos recibos. En cualquier caso, todavía conservo muchos recibos de comida y otros gastos diversos específicos del trabajo. Pero me quedo con todo.

Toda la Unión Europea y la mayoría de los países europeos (y la mayoría de los países industrializados donde tendrán ópera o conciertos clásicos) tienen Tratados de doble imposición con EE.UU. and with other European countries. This means that if you are a US citizen, you will not have to pay double taxes.  But how does this work for US citizens?  It’s not always clear, and your CPA may not know about this if they don’t work with people who work in Europe. You need to get a form from the Social Security Service that says that you pay Social Security (and thus, taxes) in the United States and give it to EACH job you do. This way, they do NOT take out the extra 15% or so for THEIR social security program. Make sure you get this form to the financial department of a concert venue or opera company as soon as you get there, because once you have been paid, their social security will already have been taken out, and you can not get that refunded once it has been deducted. Tough beanies for you if you’ve forgotten the form, because you’ll have to pay social security AGAIN in the USA when you file taxes. You can not deduct it from your US taxes, because you were supposed to have gotten that form in on time! Don’t leave this up to your agent – check every time at the beginning of a gig, because agents can forget things or make mistakes, and you may need the time to get that form sent from the USA. Usually they will not accept a copy of the form; they need an original, so faxing does not work.  AND – when you get to an engagement, go by their financial office and make sure they have put through your form.  You can not be too vigilant about this – – check out your paycheck and ask for clarification if you don’t understand the different deductions.  I have found out here, years later, that even at gigs here in Italy where I KNOW I turned in this form, they still deducted social security here in Italy because someone didn’t do their job and I did not check my paycheck!

Hay un asignación de subsidio por ingreso del trabajo en el extranjero, as I understand it, that used to be around US$120,000 for 2022 for work done outside the U.S. You have to qualify for it, so check out the IRS Website at the link above. As I understand it (I reiterate – I am not an expert) this means you do not have to pay taxes on that first $120,000 you made outside the USA. You will have paid already what they take out at the source in the country in which you made the money. $120,000 sounds like a lot of money, until you realize what kind of taxes and expenses you’re paying!

The big weenie is that you will have to pay taxes in the USA on the money you earn out of the US over that 120,000$ – again. So much for not being double-taxed. The main scope, though, is to have your expenses abroad bring down your income to lower than that amount. It may not always possible, but at least it’s something to keep in mind when you’re planning your bookings. If you do not claim this foreign earned income exclusion, you will be able to deduct the taxes you pay abroad off of your US taxes. Remember in places like France where you will file taxes also (and maybe be levied even more taxes a little later – read below) that the extra taxes you will pay there will need to be deducted from the NEXT year’s US declaration, because of the timing of their declarations.

FRANCIA

_{Esta es información que me dieron desde la Ópera de la Bastilla de París.}

Eres un artista. Te pagan por actuar en Francia. Está sujeto a impuestos sobre estos ingresos en Francia. Puede evitar la doble imposición sobre sus ingresos franceses.

DERECHO TRIBUTARIO Y TRATADOS INTERNACIONALES
Francia ha firmado acuerdos fiscales con más de 80 países. Cada acuerdo contiene cláusulas específicas. En la mayoría de los casos, su país de residencia habrá decidido que pagará impuestos en Francia sobre sus tasas francesas y que los impuestos pagados en Francia se deducirán de los impuestos a pagar en nuestro propio país, ya sea en su totalidad o en su mayor parte.

15% DEDUCCIÓN EN ORIGEN (pago inmediato)
France deducts from all artists’ earnings 15% of gross income, i.e. before any deductions of social security contributions or expenses. N.B- – It is only a first installment. You may have to pay an additional amount later.

DECLARACIÓN ANUAL DE IMPUESTOS (obligatoria)
-Obligatorio para cualquier persona que perciba ingresos en Francia.
-Comprobado para un hogar
-Indica la situación familiar (dependientes) que puede modificar el importe del impuesto a pagar.
-Se trata únicamente de ingresos de fuente francesa.
-Sus ganancias netas se calcularán utilizando esta declaración.

CÁLCULO DEL INGRESO NETO
De los ingresos brutos (total de las cantidades que haya recibido) se deducen las cotizaciones obligatorias a la seguridad social, a menos que se presente un formulario de comisión de servicio.

CÁLCULO DEL IMPORTE TOTAL DE IMPUESTOS A PAGAR
-la tasa general más baja es 25% de ingresos netos
-El impuesto a la renta es progresivo con bandas desde 0% hasta aproximadamente 58%.
-Las rentas ya retenidas en la fuente se deducen de la factura final.
-No se tienen en cuenta los ingresos fuera de Francia.

CÓMO OBTENER SU DECLARACIÓN
-Del Consulado o Embajada de Francia en nuestro país de origen.
-en cualquier Oficina de Impuestos (Centre des Impots) de Francia.
-De la Oficina de Impuestos (Centre des Impots) del distrito 12 en 27 bis, rue Meuniers, 75012 París.

CUÁNDO HACER TU DECLARACIÓN
-Para residentes europeos antes del 30 de abril y para estadounidenses antes del 15 de mayo.
-El año fiscal francés finaliza el 31 de diciembre.
-Cualquier pago deberá realizarse dentro de los 45 días siguientes a la notificación por parte de las autoridades fiscales.

DÓNDE ENVIAR SU DECLARACIÓN
-To Centre des Impots des Non-Residents, 9 rue d’Uzes, 75094 Paris, cedex 02
-Al Centre des Imports de Menton para los residentes en Mónaco.

SI OLVIDAS HACER TU DECLARACIÓN O SI LLEGAS TARDE
-Perderás ciertas ventajas reservadas a las declaraciones no solicitadas realizadas dentro de los plazos y tu factura de impuestos será mayor (10% a 40% y a veces más) y los intereses multa no serán deducibles en tu país de origen.

ASESORAMIENTO Y ASISTENCIA
This form says ” su agente debería poder asesorarlo sobre los procedimientos administrativos. Él/ella podrá derivarlo a un asesor fiscal si lo necesita. ” This is the biggest piece of bullcrap I have read in a long time. No agent I know has the time, patience, or the know-how to help you with your taxes in France. I recommend asking someone IN France while you are there for the name of a capable tax consultant that they know, who speaks English. If I find any names or numbers, I will put their contact information on to these pages. THE MAIN PROBLEM FOR US AS U.S. CITIZENS IS THAT THE FORMS WHICH WE SHOULD USE TO FILE ARE NOT AVAILABLE TO US WHILE WE ARE IN FRANCE – YOU WILL HAVE TO WAIT UNTIL THE NEXT FISCAL YEAR TO ASK FOR THE APPROPRIATE FORM. Good luck!

PENSIÓN

Ask your employer about this, so you can get your French pension number. Because you are working in France, you will be entitled to a Frence pension when you’re 65 or so. (I don’t know their retirement age offhand.) If it still exists by then! Anyhoot, it’s good to know that you are entitled to it. I believe this is one of the taxes that you and your employer are paying into each engagement. There are some taxes that are just paid by you, some just paid by your employer, and some paid half and half. I think the pension is the latter. Don’t quote me on it, though.

ESPECTÁCULOS DE LES CONGES

This is lovely little gem of an organization that plans for your vacation money! Your employer pays into this fund that you can then tap into for your vacation money each year. Nice idea. It requires a bit of paperwork, but the dividends are superb.The first time you work in France, your employer and you will fill out a form for the Conges Spectacles. Make sure everything’s correct on it, otherwise you’ll keep getting the wrong name on it, etc and it’s a big pain to change – they are not friendly and do NOT speak English. Your employer will give you the signup form at the end of your job, which you will send immediately to the Conges Spectacles so you can get your Conges Spectacles number.

Your employer will also give you a blue form, which proves that you have worked there and has the hours, etc… Hold onto this until the next April rolls around. You’ll need to wait for the Conges Spectacles (the first time you work in France) to send you your number, then fill out your blue form with this, and send it in after the 1st of April. If they receive it before April, they’ll refuse it. So don’t jump the gun! Also included in your confirmation with your new number will be a sheet asking you how you’d like to be paid. Fill out this form with your bank details, and send it in April 1 with your blue form, and from then on, your Conges Spectacles will be directly deposited in your bank account.

Pretty nifty! I think you’re still supposed to send in the blue forms for every year in April, but I don’t think I have in a while, and I still have gotten payments from them. Hmmm. In any case, they get a copy of the blue form from your employer(s) but I guess it’s better to follow the rules than miss out on your money. Even if you have not known to file in a few years, and get all your information in, sometimes they will pay you, if you include a note telling them that you didn’t know you were entitled to the money! I did that the first time after having worked in France for some years, and they paid me the back amount, even though they are not required to.  Here’s their website (in French). https://conges-spectacles.audiens.org/home.html

INGLATERRA

If you make over a certain amount of money in England, you will need to file taxes there. You may not end up paying any more money, but you need to file.As an American, you will need to have a work permit BEFORE stepping foot into the country. They are very strict about this, so don’t arrive at the airport or at the train station without it. Either that, or you’d better claim to be there for tourism!

La única excepción a esto es trabajar para los BBC Proms, una verdadera tradición en Inglaterra en agosto y septiembre, pero en su lugar recibirás una carta de los Proms que llevarás contigo al control de pasaportes.