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)