International Tax Issues for Athletes and Entertainers

Course Details


Tuesday, December 17, 2019

9:00am – 11:00am
(Registration: 8:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




Sports and entertainment industries continue to grow and the taxing authorities want their share of the pie. Understand the rules that apply to U.S. athletes and entertainers working abroad.

With the huge contracts high-profile clients are receiving and the public nature of their compensation, they are easily found and their work frequently takes them across international borders. Be prepared to work with these clients, as well as foreign athletes and entertainers working in the United States.


  • Determine the residency of an international athlete or entertainer
  • Identify methods to avoid double tax for U.S. athletes and entertainers operating abroad
  • Know when a foreign athlete or entertainer is subject to tax in the United States
  • Determine how the IRS taxes compensation of foreign athletes and entertainers via withholding taxes
  • Central Withholding Agreements to reduce withholding taxes
  • How treaties can impact the taxation of international athletes and entertainers


  • Determine how to provide tax-advantaged planning to international athletes and entertainers.
  • Identify how to prepare and negotiate a Central Withholding Agreement for a foreign athlete or entertainer in the United States.

Designed For

CPAs and financial professionals.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $94.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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