Withholding on Foreign Athletics and Entertainers - Special Withholding Rules

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DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: NOVEMBER 2013

The IRS Large Business and International operating division presented this seminar at the 2010 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

Gillian bought a ticket to see "The Celtic Blast," the newest rock sensation from Ireland, when they appeared in concert at her small college in Iowa. Is Gillian a withholding agent? Each year, over 100,000 nonresident alien athletes and entertainers perform independent personal services at thousands of venues throughout the USA. Who is responsible for withholding and reporting on the income they earn? In this session, discover who is required to withhold, deposit and report on the income earned by nonresident alien athletes and entertainers. Learn more about withholding requirements, withholding certificates, tax treaty benefit limitations, and the alternative to potential over withholding. Take your ticket, grab a seat and be prepared to be enlightened.

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