The following chart shows examples frequently encountered at Harvard. For clarification on fact patterns not covered below, please contact Tax Compliance at taxcompliance@harvard.edu
Subject to this withholding |
Not subject to this withholding |
Public speakers or visiting lecturers, either in a classroom or other setting, speakers at symposia or on other panels |
Leased employees with nonpaid appointments in PeopleSoft |
Actors, actresses, dancers, musicians, comedians, celebrities, directors, writers, coaches, designers, sound, light, stage and production crew members, persons providing live simultaneous translation at the event, and event organizers connected with performance(s) or events |
Caterers and others providing tangible goods or space rental at events / photographers and those videotaping an event provide tangible goods in the form of photographs and videotapes / DVDs or similar media |
Agent or manager of a performer or performing entity, as well as an owner or leader of a performing entity, which is defined to mean “[a] corporation, partnership, limited partnership, limited liability company, corporate trust or other entity that employs, engages, or comprises one or more performers.” |
Awardees and prize recipients, unless they are also speakers at the event, in which case please discuss particular facts with UTS to reach determination |
Paid athletes, whether individual or team members, as well as the team owners, agents, managers, referees, coaches and trainers |
Student advisors and student tutors, who tutor one-on-one (as distinguished from those who teach group tutorials, which are like seminars / classes) |