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Taxation of Foreign Athletes and Entertainers

If you are a foreign athlete and/or entertainer performing independent personal services in the United States, you must generally pay U.S. income tax on your U.S. source income. This includes compensation for performances, endorsements, the sale of merchandise, and royalty, or other, income closely related to the event. Consequently, you are required to file a U.S. federal income tax return to report and pay any U.S. tax.

Generally, if you are a nonresident alien entertainer or athlete performing independent personal services or participating in athletic events in the United States, you are subject to the following special tax and withholding rules.

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Page Last Reviewed or Updated: 20-Nov-2013