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The 2026 FIFA World Cup will be jointly hosted by the United States, Canada, and Mexico, with a majority of matches taking place in the United States. If you are a foreign (nonresident alien) individual traveling to the United States to participate in World Cup-related activities, you may have U.S. federal tax obligations. Understanding these rules ahead of time can help you avoid unexpected tax consequences and ensure you meet all applicable filing and reporting requirements.
Foreign participants in the World Cup may include athletes, performers, coaches, team personnel, media professionals, and businesses providing services related to the event. Even if your stay in the United States is temporary, you may still be subject to U.S. tax on income earned from activities performed within the United States.
In general, nonresident alien individuals and foreign entities are subject to U.S. federal income tax and reporting rules on their U.S. source income, which includes compensation connected to services performed in the United States. This could include payments for participating in matches, promotional appearances, endorsements, or other event-related services performed in the United States.
For individuals who are not employees, such as independent contractors or performers, U.S.-source compensation is generally reportable on IRS Form 1042-S and is subject to a 30% federal withholding tax on the gross amount, unless a lower treaty rate, statutory exemption, or Central Withholding Agreement applies. This means the withholding may be applied before expenses are deducted. The organization making the payment – such as a team, league, promoter, or event organizer – is typically responsible for collecting proper documentation, withholding tax from the payment, and remitting the tax to the IRS.
Those withholding agents must also report the payments and tax withheld on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, and Form1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. Form 1042-S may also be required for certain reportable payments even when no tax is withheld because an exemption or reduced treaty rate applies. If you receive income subject to withholding or reporting, you should expect to receive documentation reflecting those amounts.
If you are treated as an employee instead of an independent contractor, different withholding rules apply. In that case, wages for services performed in the United States are generally subject to U.S. wage withholding rules using graduated rates.
Even if tax is withheld from your payments, you may still be required to file a U.S. tax return. Filing allows you to report your income, reconcile the amount withheld with your actual tax liability, and claim any allowable deductions or applicable treaty benefits.
Filing a return is also how you claim a refund if too much tax was withheld.
The United States has tax treaties with many countries that may reduce or eliminate U.S. tax or withholding, depending on the type of income and your circumstances.
To claim treaty benefits, you must generally provide documentation to the withholding agent before payment is made. This may include:
To qualify, you must generally be a resident of a treaty country and meet specific requirements under that treaty. In addition, you will usually need a taxpayer identification number, such as a Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number.
Foreign (nonresident alien) artists and athletes may be eligible to enter into a Central Withholding Agreement (CWA) with the IRS. A CWA allows withholding to be based on estimated net income at graduated rates rather than 30% withholding on gross income, which may result in more accurate withholding.
To request a CWA, you must submit Form 13930, Application for Central Withholding Agreement (CWA), at least 45 days before your first event in the United States covered by the application. If the application is late or incomplete, it may be rejected. Even with a CWA in place, you are still required to file a U.S. tax return after your activities conclude.
In addition to federal taxes, each U.S. state where World Cup events or related services take place may impose its own tax requirements. These rules vary by state and may include income taxes or additional withholding obligations. You should review the requirements for each state in which you perform services.
If you plan to participate in the 2026 FIFA World Cup in the United States, it is important to prepare in advance. You may need to:
Taking these steps early can help ensure the correct amount of tax is withheld and reduce the likelihood of delays or issues when filing your return.
The U.S. tax system can be complex, especially for international taxpayers. If you need assistance, you may want to consult a tax professional familiar with nonresident tax rules. You can also explore IRS and TAS resources for additional guidance and support during the filing process.
TAS reminds taxpayers that finding reliable help and understanding your filing obligations are important steps in successfully navigating tax filing responsibilities.