Taxation of Foreign Athletes and Entertainers |
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Foreign athletes and entertainers generally must pay US income tax on their US source income. This includes compensation for performances, endorsements, the sale of merchandise, and royalty, or other, income closely related to the event. These taxpayers are generally subject to special withholding rules. They are required to file a U.S. federal income tax return to report and pay any US tax.
References/Related Topics
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Page Last Reviewed or Updated: November 05, 2008