Withholding tax for Athletes and Entertainers

Per current Policy Statement PS 2005 (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 5% 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.