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Expert: - 1/5/2009


Question
From your website, I learned that adult-film actors are paid by the scene and that they are NOT paid royalties, etc..  My question is: HOW are they paid?  By paycheck or by cash?  Most jobs involve the employee filling out a W-4 withholding form so that taxes and other deductions can be withheld from their paychecks.  Are adult-film actors paid in cash making the withholding a non-issue?  Or are actors paid via check as "independent contractors" for which the employer issues a Form 1099 Miscellaneous Income at tax-time?  Or are actors simply paid a one-time cash payment for the scene(s) they film?  Thanks for your help with this question.

Answer
Frank,

First, it depends if the talent are under "contract" or not.  This term is somewhat misleading, since if you have contract talent, they are really employees, subject to standard withholding and payroll taxes.

If talent is not under contract, they are treated as independent contractors.  Under federal tax rules, if the talent is paid more than $600, the are required to be issued 1099 forms.  I am aware of production companies that pay in cash or check, but as an independent contractor, the employer is not required to withhold taxes in either case.

Most independent contractors are paid in one-time cash payments for their scenes, but that does vary depending upon longer films.

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Dan Pepper

Expertise

Lawyer representing adult industry businesses and entertainers, and can answer questions related to:

How to start an adult film business or adult website LEGALLY.

What laws to be concerned about with getting into the adult entertainment industry.

What terms and conditions do you need on your adult website.

How to comply with 18 USC 2257 - the federal record keeping requirements.

What forms and agreements do you need for models and crew.

How to deal with copyright and trademark laws.

Before asking your question, I recommend visiting adultwebsitelawyer.com and requesting a copy of the Top 6 Considerations of Starting an Adult Entertainment Business. You may find your question answered there.

I ALSO DO NOT ANSWER QUESTIONS FROM MALES INTERESTED IN STARRING IN ADULT FILMS.

Experience

I have been practicing law since 1994, and have represented numerous businesses and entertainers in the adult entertainment industry as the managing member of Pepper Law Group, LLC, at adultwebsitelawyer.com. My firm also operates 2257Sentry, one of the industry's leading 18 USC 2257 custodian record keeping services for producers of adult content.

Organizations
Free Speech Coalition, Frequent speaker at adult industry events including the Internext Expo and Exxxotica New York; interviewed in AVN Online; regular contributor to XBiz World

Publications
XBiz World AVN Online

Education/Credentials
BA in Political Science, JD (law degree)

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