Whose services are subject to Performer Tax withholding?
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) |