NCAA rules that determine the taxation of nonresident student athletes in the US
(Last updated on 9 Mar 2025) In July 2021, for the first time, students who participated in National…
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How are foreign athletes taxed in the U.S.? Foreign athletes who are not green card holders or U.S. citizens are considered nonresident aliens upon entering the country. Nonresident aliens are subject to tax only on U.S. source income.