Withholding Tax for Athletes and Entertainers

Per current Policy Statement PS 2008 (1) from the State of Connecticut, Department of Revenue Services, payment in the amount greater then $1000.00 (for non educational purposes) and $5000.00 (for educational purposes) per engagement are subject to a 6.99% Athlete and Entertainer Tax.

These services include payments to performers or performing entities, set and lighting designers and their crews, writers, directors, public speakers, referees and trainers.

For more information, please visit the State of Connecticut website: Click here

Updated 10/15/19