Can a record label file taxes of the artist when the artist made no money?

A record label generally cannot file taxes on behalf of an artist if the artist made no money, as tax filings are typically based on income earned. However, if the label pays the artist in any form, such as advances or royalties, it may report that income to tax authorities. Artists might still need to file taxes to report their earnings and claim any deductions, even if they didn't make a profit. It's advisable for artists to consult a tax professional for specific guidance in these situations.