Don't Outkick Your Coverage - Tax Issues for Pro Athletes


Venture into the nuanced world of taxation for high earners, whose income streams span multiple states or even international borders. Drawing from compelling real-life scenarios in sports and entertainment, and referencing pivotal cases like the Supreme Court's NCAA v. Alston, this course demystifies several federal, state, and international tax principles.

Picture this: you're a foreign athlete or entertainer raking in substantial revenue in the United States. It's a glamorous vision, isn't it? But, there's a catch--the maze of taxation. Challenges loom large, ranging from withholdings, nonresident alien taxation, and multi-state earnings, to the specifics of duty days, reciprocal agreements, and determining one's tax domicile. With this course, we aim to equip you with the insights and strategies to seamlessly navigate this maze. Let's dive in, unpack some of the complexities, and get equipped with some of the tools needed to navigate these tax issues.

Learning Objectives

After completing this course, students will be able to:

  • recall IRS initiatives and underlying causes behind such actions that impact high-income taxpayers, including professional athletes and entertainers
  • recall tax impacts realized by professional athletes resulting from passage of the Tax Cuts and Jobs Act
  • identify key outcomes resulting from the Supreme Court Case NCAA v. Alston
  • remember rules and guidelines related to "name, image, and likeness" issues

Tax Year: 2023

Designed For

CPAs, Enrolled Agents, CRTPs, and other tax professionals and financial advisors

Advanced Preparation


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