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Foreign Athletes & Entertainers:

Do you have income from the U.S.? If so, you likely have U.S. tax obligations.

Talent Representation:

Find out if your clients have upcoming or outstanding U.S. tax liabilities and how to handle them.

Kostelanetz & Fink, LLP:
Helping foreign athletes & artists meet their U.S. tax obligations

Recent News Archives

Sergio Garcia In Victory Over the IRS

The IRS has created an "International Practice Network" within its International Individual Compliance Group ("IIC"). One of the purposes of this network is to advise agents on how to scrutinize foreign athletes and entertainers to ensure that the have fully complied with their U.S. tax obligations. Spanish golfer Sergio Garcia's star power and his millions of dollars of income made him a perfect target for the IIC. Mr. Garcia and the IRS recently faced off in the U.S. Tax Court. Mr. Garcia proved to have the better swing...

Compliance: IRS pushes banks to put pressure on tax evaders

After the US Department of Justice settled its case last year against UBS, the Swiss bank, for helping US citizens evade taxes, some lawyers asked which jurisdiction, or bank would be targeted next...

Most foreign athletes & artists who receive compensation in the United States must pay U.S. income tax, and may also have to file U.S. tax returns.

  • The Internal Revenue Service (IRS) has recently heightened enforcement activity for ALL foreign athletes & artists.
  • Management and support teams of foreign athletes & artists are also under IRS scrutiny and may face U.S. tax liability.
  • Failure to comply with U.S. tax obligations can result in substantial fines, imprisonment, work visa denial, and/or deportation.