Tag Archives: professional athlete

Request for Taxpayer Identification Numbe(TIN) and Cerficaon

Employer Identification Number (EIN)

Get an Identity Protection PIN (IP PIN)

Payment Plan (Installment Agreement)

Electronic Federal Tax Payment System (EFTPS)

Standard mileage and other information

Request for Taxpayer Identification Number (TIN) and Certification

Request for Transcript of Tax Return

Employees Withholding Allowance Certificate

Employers Quarterly Federal Tax Return

Employers engaged in a trade or business who pay compensation

Rules Governing Practice before IRS

Professional Athletes in the US Competing in a Charitable Sports Event

Professional Athletes in the US Competing in a Charitable Sports Event

If you are a professional athlete temporarily in the United States to compete in a charitable sports event, you are an exempt individual for purposes of thesubstantial presence test.

If you qualify to exclude days of presence as a professional athlete, temporarily in the United States to compete in a charitable sports event, you must file a fully completedForm 8843, Statement for Exempt Individuals and Individuals with a Medical Conditionwith the IRS.

If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete. This does not apply if you can show, by clear and convincing evidence, that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.

Failure to timely file Form 8843 could cause a professional athlete to pass the substantial presence test. If a professional athlete passes the substantial presence test he has become aresident alien. A resident alien is subject to U.S. taxation of his entire world wide income. Thus, failure to timely file Form 8843 could result in a substantial increase in a professional athletes U.S. tax liability.

The Green Card Test and the Substantial Presence Test

Page Last Reviewed or Updated: 26-Feb-2019

Treasury Inspector General for Tax Administration