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Fundamental Issues in U.S. Taxation of Foreign Entertainers and Athletes

By Robert M. Jason
July 01, 2016

This article is Part Two of a two-part article. Part One appeared in the June 2016 issue of Entertainment Law & Finance.

Even if a foreign athlete or entertainer has spent “too many” days in the United States and satisfies the “substantial presence test” (i.e., the individual's weighted sum of days over a three-year period is at least 183 days), there are two important ways in which the individual might nevertheless be treated as a nonresident, rather than a resident, alien.

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