Procedure: 601-Tax Compliance, Reporting and Withholding on Non-Salary Payments

Appendix 1- Interpretation / Definition of Entertainer

Entertainer Tax Does Apply in the Following Circumstances

  1. A dance or theatre troupe performs at a campus location.
  2. A professional football team plays at Camp Randall. Includes the team and coaches.
  3. A person is hired to be an announcer for a radio or television broadcast.
  4. A concert is performed by a musician or a group of musicians. Includes the musician(s) and conductor.
  5. An opera or a play is performed by a group of performers.
  6. An alumnus, who regularly speaks for a fee, agrees to speak at the campus. S/he does not charge a fee, but we reimburse travel expenses. If the expenses exceed $3,200, the tax would apply.
  7. An individual speaks or reads poetry at an event, such as commencement ceremonies or a public lecture that is open to the general public.  This does not apply to seminars or colloquia.
  8. An individual performs a combination of services, including a public performance and teaching master classes. If the total payment for these services exceeds $3,200.00, it is all subject to the Entertainer tax.

Entertainer Tax Does Not Apply in the Following Circumstances

  1. An individual writes music or poetry or a play.
  2. A visiting professor or scientist speaks to a group mainly comprised of faculty and graduate students about his/her area of research.
  3. An individual is hired as a consultant for a research project and speaks to a group of persons working on the project.
  4. A musician speaks to a group of music students and may perform some music as part of the lecture.
  5. An individual speaks in a classroom or workshop setting, and the audience is strictly members of the class or workshop.
  6. A department presents a seminar or colloquium series, during which faculty, graduate students, and/or visitors speak to colleagues.
  7. A professional engineer speaks on his/her area of expertise at a seminar sponsored by Engineering and Professional Development, for the benefit of other engineers.
  8. An individual is hired as an athletic official for a sporting event.
Procedure: 601-Tax Compliance, Reporting and Withholding on Non-Salary Payments