FIFA World Cup 2026 US Tax: Betting, Athletes & Foreign Owners

A comprehensive guide to short-term rental income, the 14-day rule, FDAP withholding, the W-8ECI election, sports betting taxation, side hustle reporting, the jock tax, Central Withholding Agreements, and IRS enforcement — for both US residents and nonresident aliens participating in the 2026 FIFA World Cup.

Overview: The US Tax Implications of Hosting the World’s Biggest Tournament

The 2026 FIFA World Cup will be the largest international sporting event ever held in the United States. Eleven host cities across the country — including New York/New Jersey, Los Angeles, Miami, Dallas, San Francisco, Seattle, Boston, Atlanta, Kansas City, Houston, and Philadelphia — will collectively host 78 matches from June 11 through July 19, 2026. The economic ripple effects will be enormous: record Airbnb bookings, packed stadiums, overflowing sports betting platforms, and a surge of short-term side income for millions of Americans. For the Internal Revenue Service (“IRS”), the World Cup is equally significant — a concentrated period of income generation that it will monitor closely.

As David Rotfleisch, a CPA and tax attorney with over 35 years of experience and founding lawyer at Rotfleisch & Samulovitch P.C., observes:

“The FIFA World Cup creates extraordinary income, entertainment, and social opportunities for Americans — and for the foreign nationals who will travel here to participate. For the IRS, the World Cup is not extra time — it is full time, all the time. Whether you are a homeowner renting on Airbnb, a sports bettor cashing in on match outcomes, a street vendor near a stadium, or a foreign athlete earning prize money in the United States, your World Cup income has tax consequences that should be understood in advance — not discovered at audit.”

This article addresses the full spectrum of US tax issues arising from the 2026 World Cup, covering both US residents and nonresident aliens. It is designed to be the most comprehensive, legally authoritative, and practically useful guide available on this topic — outperforming competitor content that addresses only the narrow nonresident athlete withholding question while leaving the far larger US resident audience without guidance.

Background: How the US Tax System Treats World Cup Income — Federal Framework and IRS Enforcement Context

US tax law is governed primarily by the Internal Revenue Code (“IRC”), administered by the IRS. The fundamental rule is that all income, from whatever source derived, is includable in gross income under IRC § 61 unless a specific exclusion applies. There is no exclusion for “tournament income,” “short-term windfall income,” or “occasional rental income.” Every dollar earned in connection with the World Cup — by a US resident or by a foreign national earning US-source income — is potentially taxable.

The IRS has publicly announced increased enforcement attention on the sharing economy, short-term rental platforms, and digital income generally. Platform operators including Airbnb and VRBO are required to issue Form 1099-K to hosts who meet the reporting threshold — reinstated by the OBBBA at $20,000 in gross payments and more than 200 transactions for 2026 — and to file copies with the IRS. Importantly, all rental income remains fully taxable even if no Form 1099-K is issued, since the income-reporting obligation on the taxpayer is independent of the platform’s information-reporting obligation.

Sports betting operators are required to issue Form W-2G for sports betting winnings that meet the 2026 threshold — $2,000 in net winnings at odds of 300 times the wager or more, updated from the prior $600 threshold. These information-reporting flows give the IRS a direct view into World Cup income that taxpayers may assume is invisible.

The IRS and the Canada Revenue Agency (“CRA”), together with Mexico’s tax authority (SAT), have also reached a consensus arrangement on the allocation of World Cup prize money and compensation across the three host countries to avoid double taxation and ensure consistent cross-border reporting — a collaboration that underscores the international enforcement dimension of this event.

IRS Enforcement Note: Information Reporting and the World Cup

Airbnb, VRBO, and other digital platforms are required to issue Form 1099-K to US hosts who exceed $20,000 in gross payments and 200 transactions in 2026 — the threshold reinstated by the OBBBA after the IRS’s attempted $600 phase-in was repealed. Hosts who do not meet this threshold will not receive a 1099-K from Airbnb, but their rental income remains fully taxable and must be self-reported. Sports betting operators issue Form W-2G for sports betting winnings of $2,000 or more in net winnings (gross payout minus wager) where the payout is at least 300 times the wager, and for winnings over $5,000 from sweepstakes, wagering pools, or lotteries — updated thresholds effective for calendar year 2026 per revised IRS Instructions for Forms W-2G and 5754. The IRS receives copies of all these forms and matches them against filed returns. Discrepancies automatically generate notices. Taxpayers who assume their World Cup income will go undetected are taking a significant and increasingly unjustified risk.

Key Tax Issues and Findings: A Comprehensive US Tax Analysis for Every Type of World Cup Participant

Part One: US Residents — Rental Income, Side Hustles, Sports Betting, and Ticket Resales

Short-Term Rental Income for US Homeowners in New York, Los Angeles, Dallas, Miami, and Other Host Cities: The Critical 14-Day Rule and Schedule E vs. Schedule C

US homeowners who rent their primary residence or a vacation property during the World Cup must navigate one of the most important — and most misunderstood — provisions in the IRC: the 14-day rule under IRC § 280A. Under this provision, if a homeowner rents their personal residence for fewer than 15 days during the year, the rental income is entirely excluded from gross income and does not need to be reported. No deductions are allowed against the excluded income, but the result is a complete tax-free pocket of income. For a homeowner in a World Cup host city who rents their home for two weeks at premium rates — potentially earning $10,000 or more — this exclusion is extraordinarily valuable.

However, the 14-day rule is easily breached. If the homeowner rents for 15 or more days during the year, the exclusion disappears entirely and all rental income — including the income from the first 14 days — becomes taxable. The threshold is binary: one additional day of rental tips the taxpayer from zero-reporting to full-reporting. Critically, the 14-day count is cumulative across the entire tax year, not per rental period. A homeowner who rents for 7 days during the World Cup in June and then rents again for 8 days over Thanksgiving has crossed the 15-day threshold for 2026 — even though neither rental period individually exceeded 14 days — and the exclusion is lost on all rental income for the year, including the June rental. Homeowners who rent during the World Cup and also rent at other times during 2026 must track their cumulative rental days across all periods.

The 14-Day Rule: A Concrete Example

A Dallas homeowner rents his primary residence on Airbnb for 14 days during the World Cup, earning $8,500. Under IRC § 280A, the entire $8,500 is excluded from gross income — he reports nothing and owes no federal income tax on that income. If instead he rents for 15 days and earns $9,100, the exclusion is lost. The full $9,100 is includable in gross income, offset by allocable expenses, and reported on Schedule E of his Form 1040. Note also: the 14-day count is cumulative across the entire calendar year. If he rents for 10 days during the World Cup and again for 6 days at Christmas, he has hit 16 cumulative days — the exclusion is lost for the entire year, and all rental income from both periods becomes taxable.

Where the 14-day exclusion does not apply, rental income from a personal residence is reported on Schedule E (Supplemental Income and Loss). Where the property is a dedicated rental property — not used personally by the owner during the year — income is also reported on Schedule E. However, where the rental activity involves substantial services to guests beyond mere accommodation (daily housekeeping, meals, concierge services), the IRS may treat the activity as a trade or business reportable on Schedule C, subject to self-employment tax. Most short-term rental hosts who clean between stays, provide linens, and offer basic amenities will report on Schedule E.

A frequently overlooked trap for rental property owners who claim depreciation on Schedule E is IRC § 1250 depreciation recapture. When a residential rental property is sold, the portion of the gain attributable to previously claimed depreciation deductions is taxed at a maximum rate of 25% — the Section 1250 unrecaptured gain rate — rather than at the preferential long-term capital gains rate of 0%, 15%, or 20%. This applies even where the sale would otherwise qualify for the IRC § 121 principal residence exclusion, which only excludes gain attributable to appreciation, not to depreciation previously deducted. A homeowner near a World Cup host city who rents their property during the tournament, claims depreciation for several years, and subsequently sells faces recapture on those deductions at the 25% rate regardless of the §121 exclusion. For a property that has generated $30,000 in cumulative depreciation deductions, that is a minimum $7,500 federal tax liability that cannot be sheltered. A top US tax attorney or CPA should model this exposure before the property is listed for sale.

Property investors who own multiple rental units should also be aware of the passive activity loss limitations under IRC § 469. Rental activities are generally treated as passive activities for tax purposes, meaning that rental losses can ordinarily only be deducted against passive income — not against wages, self-employment income, or other active income. There is, however, an important exception for active participants: a taxpayer who actively participates in rental activity and whose adjusted gross income (“AGI”) does not exceed $100,000 may deduct up to $25,000 in rental losses against non-passive income. This allowance phases out ratably between $100,000 and $150,000 of AGI and is entirely eliminated above $150,000. For high-income property owners near World Cup stadiums who expect their rental expenses to exceed rental income in a given year, the passive activity loss limitation may prevent any immediate tax benefit from those losses. An experienced US tax attorney can advise on structuring rental participation to qualify for the active participation exception.

Airbnb and the IRS: Form 1099-K, State Lodging Taxes, and Platform Compliance for US Hosts

The Form 1099-K reporting threshold has had a turbulent legislative history. The American Rescue Plan Act of 2021 reduced the threshold from $20,000 and 200 transactions to $600 — dramatically expanding IRS visibility into platform income. However, the OBBBA, signed into law on July 4, 2025, retroactively repealed the $600 threshold and reinstated the original $20,000 and 200 transactions requirement for third-party settlement organizations including Airbnb and VRBO. This means that for the 2026 World Cup, most Airbnb hosts will not receive a Form 1099-K — only those who exceed $20,000 in gross payments and 200 transactions. Critically, this does not mean the income is not taxable. Every dollar of rental income is includable in gross income under IRC § 61 regardless of whether a Form 1099-K is issued. The absence of a 1099-K simply means the IRS has less automatic visibility — but the taxpayer’s self-reporting obligation is unchanged.

In addition to federal income tax, most World Cup host cities and states impose transient occupancy taxes (“hotel taxes” or “TOT”) on short-term rentals. Airbnb collects and remits these taxes on behalf of hosts in many jurisdictions, but hosts who rent privately outside of Airbnb remain responsible for collection, remittance, and registration with the applicable city or state tax authority. For example, Los Angeles imposes a 14% TOT; New York City imposes a combined city and state hotel tax of approximately 14.75%; Miami-Dade County imposes a 13% tourist development tax. Operators who rent privately and fail to collect and remit these taxes face penalties that are entirely separate from their federal income tax exposure.

Sports Betting, Gambling Winnings, and the Professional Gambler Test: IRS Rules for the World Cup Bettor

Unlike in Canada — where casual gambling winnings are generally not taxable — all gambling winnings are taxable in the United States under IRC § 61. There is no equivalent of the Canadian “not from a source” rule. Every dollar won on a World Cup sports bet is includable in gross income in the year it is received, regardless of whether the bettor wins or loses over the course of the tournament.

Gambling losses are deductible, but only to the extent of gambling winnings, and only if the taxpayer itemizes deductions on Schedule A of Form 1040 rather than claiming the standard deduction. For 2026, the standard deduction is $16,100 for single filers and $32,200 for married filing jointly — meaning most recreational bettors who do not otherwise itemize will receive no tax benefit for their losses. A bettor who wins $5,000 but loses $4,500 over the tournament owes tax on the full $5,000, with no net deduction available unless they itemize.

Starting in 2026, the One Big Beautiful Bill Act (“OBBBA”) introduces a further restriction: gambling losses are now deductible only to 90% of gambling winnings under the revised IRC § 165(d). This means a bettor could owe tax even on a near-break-even year. A bettor with $10,000 in winnings and $9,800 in losses can deduct only $9,000 (90% of winnings), resulting in $1,000 of taxable gambling income despite losing money overall.

The IRS draws a critical distinction between recreational gamblers and professional gamblers. In the landmark case of Commissioner v. Groetzinger, 480 U.S. 23 (1987), the Supreme Court held that a full-time gambler who wagered with continuity and regularity for profit was engaged in a “trade or business” for tax purposes. A professional gambler reports on Schedule C, can deduct business expenses (software, data services, home office), and nets losses against other income — but also owes self-employment tax (currently 15.3%) on net profits. The 90% loss limitation under the OBBBA applies to both recreational and professional gamblers in 2026. Sports betting arbitrage — placing opposing bets across platforms to lock in a guaranteed profit — is particularly likely to be treated as a business activity given its systematic and profit-driven design.

Key Differences: Recreational vs. Professional Gambler (US)

Issue	Recreational Gambler	Professional Gambler
Reporting form	Form 1040, Schedule 1 (Other Income)	Schedule C
Loss deductibility	Schedule A up to winnings; 90% cap (2026)	Schedule C against all income; 90% cap (2026)
Business expenses	Not deductible	Deductible (software, data services, home office)
Self-employment tax	Not applicable	15.3% on net profit
Net loss treatment	Cannot offset other income	Can offset other income (subject to at-risk and passive limits)
Key IRS test	Occasional, recreational wagering	Continuous, regular, profit-motivated activity

For World Cup bettors specifically, the explosion of legal single-event sports betting following the Supreme Court’s 2018 decision in

For World Cup bettors, the expansion of legal single-event sports betting following the Supreme Court’s 2018 decision in Murphy v. National Collegiate Athletic Association, 584 U.S. 453 (2018), has dramatically increased the volume and accessibility of regulated sports wagering. Platforms including DraftKings, FanDuel, BetMGM, and the state-run operators will all generate heavy activity during the tournament. Every taxable win — including those under the Form W-2G reporting threshold — must be reported.

Ticket Resales and Secondary Market Profits: Capital Gains or Ordinary Income?

The resale of World Cup tickets at a profit is a taxable event for US residents. The characterization of the profit — as ordinary income or capital gain — depends on the taxpayer’s intent at the time of purchase. Where tickets are purchased with the intent to resell for profit, the proceeds are ordinary income from a trade or business, reported on Schedule C. Where the taxpayer purchased tickets for personal use and resells because they cannot attend, the profit is a capital gain, with the applicable rate (0%, 15%, or 20% for long-term gains; ordinary rates for short-term) depending on the holding period. Since World Cup tickets are typically held for less than one year, short-term capital gains rates (equal to ordinary income rates) will generally apply to personal-use resales.

High-volume ticket resellers — those who systematically purchase and flip multiple tickets as a business activity — will be treated as dealers in property, with all gains taxed as ordinary income on Schedule C, subject to self-employment tax. The IRS may characterize even modest-volume reselling as a business if the activity is organized and profit-motivated.

Side Income: Parking, Watch Parties, Food Vending, Merchandise, and Transportation Services

The World Cup will generate a wave of side income opportunities for US residents near host stadiums and fan zones. Renting a driveway or parking space, hosting a ticketed watch party, selling food or beverages from a cart, reselling branded merchandise, and providing shuttle services are all income-generating activities that are taxable as business income under IRC § 61 and reported on Schedule C. Net self-employment income above $400 is subject to self-employment tax of 15.3% in addition to ordinary income tax. Taxpayers who earn more than a de minimis amount from these activities must make quarterly estimated tax payments if they expect to owe more than $1,000 in federal tax for the year.

Deductible expenses incurred in connection with these activities — cost of goods, supplies, fuel, mileage at the IRS standard rate, and proportionate home office costs — may reduce the taxable net profit. Careful contemporaneous records are essential, as the IRS scrutinizes cash-economy businesses closely.

State and Local Income Taxes for US Residents: An Overlooked Layer on Top of Federal

Federal income tax is only the starting point. Every US resident who earns World Cup-related income — rental, gambling, side income, or ticket resales — is also subject to income tax in the state and, where applicable, city in which the income is earned. This layer is consistently overlooked by taxpayers who focus exclusively on their federal return.

For rental income, the state where the property is located taxes the net income regardless of where the owner resides. A California homeowner who rents during the World Cup owes California income tax at rates up to 13.3% on net rental income, on top of federal tax. A New York City resident who rents an apartment owes both New York State tax (up to 10.9%) and New York City income tax (up to 3.876%), and may also owe the NYC Unincorporated Business Tax (4%) if the rental activity rises to the level of a trade or business. For gambling winnings, most states tax residents on all gambling income, including winnings from online platforms operated from another state. For side income earned near a stadium, the state and city where the activity is physically conducted is the taxing jurisdiction — even if the taxpayer lives elsewhere.

Host-city states with no personal income tax — Texas and Florida — provide welcome relief for World Cup activity conducted at AT&T Stadium in Dallas and Hard Rock Stadium in Miami. Residents of high-tax states such as California, New York, and New Jersey who travel to those venues to conduct business should be aware that their home state may also seek to tax the income if they are domiciled there. Multistate income allocation is a fact-specific analysis that a knowledgeable US tax attorney can model before the tournament commences.

Part Two: Nonresident Aliens — Foreign Athletes, Property Owners, and Contractors

The 30% FDAP Withholding Trap: What Every Foreign Participant Must Know Before Arriving in the US

Nonresident alien (“NRA”) individuals and foreign corporations earning US-source income in connection with the 2026 World Cup are subject to US federal income tax under IRC §§ 871 and 881. The default withholding rate on Fixed, Determinable, Annual, or Periodical (“FDAP”) income — including prize money, appearance fees, endorsement payments, and service fees — is 30% of gross income under IRC §§ 1441 and 1442. This rate applies to the gross amount without any deduction for expenses, which can be devastating where expenses are significant.

The withholding obligation falls on the withholding agent — typically FIFA, a national association, a tournament organizer, or a US-based contracting entity. The withholding agent is required to withhold and remit the tax to the IRS and to file Form 1042 (Annual Withholding Tax Return for US Source Income of Foreign Persons) and Form 1042-S (Foreign Person’s US Source Income Subject to Withholding). Even where no tax is actually withheld because of a treaty exemption or reduced rate, Forms 1042 and 1042-S may still be required.

The Cost of Getting It Wrong: A Withholding Example

A professional player from Brazil earns $500,000 in World Cup prize money from FIFA. Without a Central Withholding Agreement or applicable treaty reduction, the withholding agent must withhold 30% — $150,000 — upfront, before any expenses are taken into account. The player’s agent fees, travel, training costs, and other deductible expenses cannot be offset against the gross amount subject to withholding. Filing Form 1040-NR after the tournament allows the player to recover overpaid tax — but only if the paperwork is done correctly and an ITIN has been obtained in advance.

Central Withholding Agreements and Treaty Benefits: Reducing the 30% Default Rate for Foreign Athletes

Foreign artists and athletes who earn US-source income may apply for a Central Withholding Agreement (“CWA”) with the IRS, using Form 13930. A CWA allows withholding to be based on the athlete’s projected net taxable income — after deductible expenses — rather than on gross income at the flat 30% rate. For high-expense athletes whose deductible costs significantly reduce their net income, a CWA can dramatically lower the tax withheld and eliminate the need for a large refund claim at year-end.

Critical deadline: CWA applications must be submitted to the IRS at least 45 days before the athlete’s first US performance. For the 2026 World Cup beginning June 11, 2026, this means applications needed to be filed by approximately late April 2026. Late applications may not be processed in time, leaving the athlete subject to the default 30% rate. Athletes and their advisors should engage a seasoned US tax attorney well in advance of any future tournament.

The United States has income tax treaties with more than 65 countries. Most treaties contain an Article 17 (Athletes and Entertainers) provision that preserves the US right to tax athlete performance income earned in the US, even where the athlete would otherwise qualify as a resident of the treaty country. However, treaties may still provide: reduced withholding rates on royalties and endorsement income; de minimis thresholds (typically $10,000–$20,000) below which US tax does not apply; and government employee exemptions for athletes who are directly compensated by their national government. Treaty benefits are not automatic — they must be affirmatively claimed using Form 8233 (for personal services income) or the applicable Form W-8, provided to the withholding agent before payment is made.

The W-8ECI Election for Foreign Property Owners: Avoiding the 30% Gross Withholding Tax on US Rental Income

Foreign nationals who own US real property and rent it out during the World Cup face a particularly punishing default tax treatment. Under IRC § 871(a), rental income earned by a nonresident alien is treated as FDAP income subject to 30% withholding on the gross amount — with no deduction for mortgage interest, property taxes, depreciation, or operating expenses. For a property with significant carrying costs, the 30% gross tax can exceed the owner’s actual net profit.

To avoid this result, a foreign property owner can make an election under IRC § 871(d) to treat the rental income as Effectively Connected Income (“ECI”) — income connected to a US trade or business. Under the ECI election, the owner is taxed on net rental income at graduated US income tax rates, rather than on gross income at 30%. The election is made by filing Form W-8ECI with the rental platform (such as Airbnb) or the withholding agent, which stops the automatic 30% withholding. The owner must then file Form 1040-NR after year-end to report the net income and pay the applicable graduated tax.

To file Form 1040-NR, the foreign owner needs an Individual Taxpayer Identification Number (“ITIN”), obtained by filing Form W-7 with the IRS. ITIN processing can take 7 to 11 weeks during peak periods — foreign owners renting during the World Cup should apply well in advance. Failure to obtain an ITIN before filing causes return processing delays and potential penalties.

Worked Example: Canadian Owner of a Fort Lauderdale Condo

A Toronto couple owns a condominium in Fort Lauderdale, Florida, purchased as a vacation property. They decide to list it on Airbnb for three weeks during the World Cup while matches are played at Hard Rock Stadium in nearby Miami. Their expected rental income is US$12,000.

Without action: Airbnb treats them as nonresident alien landlords and withholds 30% — US$3,600 — from gross payouts. No deduction is available for their Florida property taxes, condo fees, or mortgage interest against the withheld amount. They effectively pay tax on revenue rather than profit.

With the W-8ECI election: They file Form W-8ECI with Airbnb before the rental commences. Withholding stops. After the rental period, they obtain ITINs (Form W-7) and file Form 1040-NR reporting net rental income: US$12,000 gross, less US$2,800 in allocable expenses (property taxes, condo fees, depreciation, platform commission), equals US$9,200 net taxable income. At graduated US rates — with the Canada-US tax treaty providing no relief on rental income — they pay US federal income tax on US$9,200, approximately US$920 at the lowest bracket. A far better outcome than the US$3,600 gross withholding.

Canadian tax side: The couple must also report the US rental income on their Canadian T1 returns for 2026. Canada taxes its residents on worldwide income, so the US$12,000 gross rental income (converted to Canadian dollars at the applicable exchange rate) is included in their Canadian income. Allowable Canadian deductions — including mortgage interest, property taxes, condo fees, and depreciation under the Canadian capital cost allowance (CCA) rules — reduce the net income subject to Canadian tax. To avoid double taxation, the couple claims a foreign tax credit under Article XXIV of the Canada-US Tax Convention for the US federal income tax paid on the same income. The foreign tax credit reduces their Canadian tax payable dollar-for-dollar up to the amount of Canadian tax otherwise attributable to the US rental income. One important caution: the couple should not claim CCA on the Florida property on their Canadian return if they have made the IRC § 871(d) ECI election on the US side, as CCA on the Canadian side could complicate the basis calculations and depreciation recapture analysis on a future sale. A knowledgeable Canadian tax lawyer experienced in cross-border real estate should advise on both the Canadian and US sides before the rental commences — and certainly before the property is sold.

W-8BEN vs. W-8ECI: Which Form Should a Foreign Rental Host File?

Issue	Form W-8BEN	Form W-8ECI
Withholding rate	30% on gross income (default)	0% — withholding stopped
Expense deductions	Not available	All ordinary and necessary expenses
Tax base	Gross rental receipts	Net rental income
Filing obligation	Generally none if only rental	Form 1040-NR required at year-end
ITIN required?	No (for passive royalties, etc.)	Yes — needed for Form 1040-NR
Best for	Passive income (dividends, royalties)	Active US rental operations

The Jock Tax: State Income Tax Obligations for Foreign Athletes Competing Across Multiple Host Cities

Beyond federal withholding, foreign athletes competing in the 2026 World Cup face income tax obligations in each US state where they perform services — a regime colloquially known as the “jock tax.” Most states use a “duty days” apportionment formula: the ratio of the athlete’s performing days in the state to total performing (duty) days worldwide, multiplied by the athlete’s total compensation. This formula can generate significant state tax liabilities for players whose teams play multiple matches in high-tax states.

California (top marginal rate 13.3%), New York (up to 10.9%), and New Jersey (up to 10.75%) impose the highest burdens. Texas and Florida — both World Cup host states — impose no personal income tax, making matches at AT&T Stadium (Dallas) and Hard Rock Stadium (Miami) relatively favourable from a state tax perspective. Athletes should engage both federal and state tax counsel to model their total tax exposure across the tournament’s duty-days allocation, as the combined federal and state burden can be substantial even with CWA relief at the federal level.

Filing Requirements for Foreign Participants: Form 1040-NR, Form 1042-S, and the IRS-CRA-SAT Consensus

Nonresident alien individuals who have US-source income connected to the World Cup and are not fully exempt under a treaty must file Form 1040-NR (US Nonresident Alien Income Tax Return). Foreign corporations file Form 1120-F (US Income Tax Return of a Foreign Corporation). Both returns are generally due on the 15th day of the 6th month following the close of the tax year — June 15, 2027 for calendar-year filers — though extensions are available. Withholding agents file Form 1042 (Annual Withholding Tax Return) and Form 1042-S (statement to each payee) by March 15, 2027.

The IRS, CRA, and SAT have reached a consensus arrangement for the allocation of World Cup prize money and other compensation across the three host countries, based on the proportion of matches played in each jurisdiction. This means that Canadian resident athletes playing in US matches have US tax obligations, and US resident athletes playing in Canadian or Mexican matches may have Canadian or Mexican obligations. Athletes and their advisors should obtain cross-border tax advice that covers all three jurisdictions simultaneously, rather than treating each country’s obligations in isolation. For guidance on the Canadian side of the cross-border equation, see our related article on Canadian tax residence and cross-border income.

Tax Implications: IRS Enforcement Mechanisms and the Risk of Non-Reporting

The 2026 World Cup is an unusually high-profile income event. The IRS does not need to conduct a broad investigation to identify non-reporters — it simply receives third-party information returns from platforms, financial institutions, and withholding agents and matches them against filed returns. Non-reporters whose income is reflected on a Form 1099-K, W-2G, or 1042-S but absent from their return will receive a CP2000 automated underreporter notice proposing additional tax, interest, and potentially penalties.

The IRS has also begun deploying artificial intelligence and machine learning tools to identify audit targets, cross-reference third-party data, and flag returns with income patterns inconsistent with reported amounts. For the 2026 World Cup season, these tools will be scanning for exactly the kind of short-duration, high-value income spikes — a homeowner earning $15,000 in two weeks, a bettor with large platform transactions, or a foreign athlete with unresolved Form 1042-S amounts — that short-term rental and sports betting income produces. The combination of AI-driven pattern recognition and the existing information-reporting infrastructure makes non-detection an increasingly unlikely outcome for non-reporters.

Penalties for non-compliance can be severe. A failure-to-file penalty under IRC § 6651 is 5% of unpaid tax per month, up to 25%. A failure-to-pay penalty is 0.5% per month, up to 25%. A substantial understatement penalty under IRC § 6662 can add 20% of the understated tax. In cases of fraud, a civil fraud penalty of 75% of the underpayment applies. Criminal prosecution for tax evasion under IRC § 7201 carries fines and up to five years imprisonment.

How the IRS Will Find Unreported World Cup Income

Form 1099-K from Airbnb, VRBO, and other platforms. Under the OBBBA, the threshold is $20,000 and 200 transactions — most casual World Cup hosts will not receive a 1099-K. However, income is still taxable and must be self-reported. The IRS can still identify unreported rental income through other means including bank deposit analysis, municipal registration databases, and marketplace listings.
Form W-2G from sports betting operators. For 2026, Form W-2G is issued for sports betting winnings of $2,000 or more in net winnings where the payout is at least 300 times the wager, and for winnings over $5,000 from sweepstakes, wagering pools, or lotteries. Below these thresholds, winnings are still fully taxable but are not independently reported — the taxpayer must self-report.
Form 1042-S for foreign participants. Withholding agents report all payments to nonresident aliens on Form 1042-S, copies of which go to the IRS. Foreign athletes and rental owners who do not file Form 1040-NR will have unresolved 1042-S amounts on file.
City and state registration databases. Major host cities require short-term rental registration. The IRS can subpoena these lists through third-party summons procedures under IRC § 7609.
Online listings and web archives. IRS agents search Airbnb, VRBO, StubHub, Craigslist, and social media for evidence of rental and resale activity. Deleted listings may be recoverable from the Wayback Machine (archive.org) or cached versions, which IRS agents are trained to use.
The IRS Whistleblower Program. Under IRC § 7623, informants who report suspected tax underpayments of more than $2 million may be entitled to an award of 15–30% of collected proceeds. This creates a financial incentive for competitors, neighbors, and former business partners to report.
Artificial intelligence and machine learning. The IRS has publicly confirmed the deployment of AI and machine learning tools to identify audit targets, cross-reference third-party data, and flag returns with income patterns inconsistent with reported amounts. For the 2026 World Cup season, these tools will be scanning for exactly the kind of short-duration, high-value income spikes — a homeowner earning $15,000 in two weeks, a bettor with large platform transactions, a foreign athlete with unresolved Form 1042-S amounts — that short-term rental and sports betting income produces. The combination of AI-driven pattern recognition and the existing information-reporting infrastructure makes non-detection increasingly unlikely.

What Should I Do If I Earned World Cup Income and Didn’t Report It? The IRS Remedies for US Residents and Foreign Nationals

If you earned income in connection with the 2026 World Cup and did not report it, the most important step is to address the situation before the IRS contacts you — not after. For US residents who underreported domestic income, the primary remedy is an amended return on Form 1040-X. Filing an amended return voluntarily, before the IRS initiates contact, demonstrates good faith and generally eliminates the fraud penalty, though interest and potential accuracy-related penalties may still apply.

For US taxpayers with unreported foreign income or undisclosed foreign financial accounts, the IRS Streamlined Filing Compliance Procedures may be available. The Streamlined Domestic Offshore Procedures (for US residents) and the Streamlined Foreign Offshore Procedures (for foreign residents) allow qualifying taxpayers to file amended returns and pay a reduced offshore penalty of 5% (or no penalty for foreign residents) in lieu of the standard FBAR and PFIC penalties, provided the non-compliance was non-willful.

Where the non-compliance was willful — deliberate concealment of income or foreign accounts — the Streamlined Procedures are not available. In those cases, the IRS Voluntary Disclosure Practice (“IRS VDP”) is the appropriate mechanism. The IRS VDP is a longstanding IRS policy under which taxpayers who voluntarily come forward before the IRS has initiated a civil examination or criminal investigation may receive protection from criminal prosecution, while still owing all taxes, interest, and applicable civil penalties.

Unlike the Streamlined Procedures, the IRS VDP does not provide penalty relief — but it does provide the critically important protection against criminal referral that willful non-reporters need. The IRS VDP is initiated by submitting a preclearance request to the IRS Criminal Investigation division. A top US tax attorney must be engaged before any contact with the IRS, as attorney-client privilege is essential in a potential willful non-compliance situation.

Practical Steps for Unreported World Cup Income — US Taxpayers

Do not ignore a CP2000 or other IRS notice. Respond within the stated deadline — typically 60 days — or the IRS will automatically assess the proposed additional tax.
Gather all records — Airbnb payout summaries, Form 1099-K, Form W-2G, bank statements, expense receipts. Calculate your correct net taxable income before responding to any IRS communication.
Consult a seasoned US tax attorney before filing an amended return or responding to the IRS. Attorney-client privilege protects your communications with a lawyer; it does not protect communications with an accountant alone.
For foreign nationals who failed to file Form 1040-NR, consult an experienced tax attorney about late filing, potential treaty claims, and any applicable penalty abatement provisions.

Step 5: Act before the IRS acts. A voluntary amended return filed before the IRS issues a notice of deficiency demonstrates good faith and limits exposure to civil penalties. Contact our team at taxlawyer.com or call 416-367-4222.

Tax Implications of the 2026 FIFA World Cup for US Taxpayers: Key Takeaways for Residents and Nonresident Aliens

The 2026 World Cup creates a uniquely broad and complex tax landscape. For US residents, the most significant issues are the 14-day exclusion rule for rental income, the full taxability of gambling winnings without the Canadian exemption for casual bettors, and the self-employment tax consequences of side income activities. For foreign participants, the 30% FDAP withholding trap — and the W-8ECI election or CWA that can neutralize it — is the central planning priority. For foreign athletes, the jock tax across multiple host-state returns can be a material additional cost that teams and national associations must model well in advance.

The IRS information-reporting infrastructure makes non-compliance increasingly detectable. Form 1099-K issuance at the $20,000/200-transaction OBBBA threshold (applying to larger operators), Form W-2G from betting operators, and Form 1042-S from withholding agents collectively give the IRS a picture of World Cup income — but self-reporting obligations extend well beyond what these forms capture. Taxpayers who assume their earnings will go unnoticed are taking a risk that the IRS’s automated matching systems are specifically designed to expose.

Key Takeaways: Protecting Your US Tax Position During the 2026 FIFA World Cup Season

US homeowners who rent their primary residence for 14 days or fewer during the World Cup may exclude the entire rental income from gross income under IRC § 280A — one additional rental day eliminates the exclusion entirely.
All US gambling winnings — including sports betting profits — are taxable under IRC § 61. Losses are deductible only to the extent of winnings (90% cap in 2026) and only if the taxpayer itemizes. Recreational gamblers cannot offset gambling losses against other income.
Side income from parking, watch parties, food vending, merchandise, and transportation is taxable as self-employment income on Schedule C, subject to both income tax and self-employment tax.
Ticket resale profits are taxable — as ordinary income if the tickets were purchased for resale, or as short-term capital gain if purchased for personal use.
Airbnb will issue Form 1099-K only to hosts exceeding $20,000 in gross payments and 200 transactions in 2026 — the threshold reinstated by the OBBBA. Hosts below this threshold will not receive a 1099-K, but all rental income remains fully taxable and must be self-reported regardless.
Foreign nationals who own US rental property and do not file Form W-8ECI with their platform will have 30% withheld from gross rental receipts — with no deduction for expenses.
Foreign athletes must apply for a Central Withholding Agreement (Form 13930) at least 45 days before their first US performance to reduce withholding from 30% on gross to graduated rates on net income.
Treaty benefits are not automatic — they must be claimed on Form 8233 or the applicable Form W-8, submitted to the withholding agent before payment is made.
The jock tax applies in every state where matches are played. California, New York, and New Jersey impose the highest marginal rates; Texas and Florida impose none.
State and local income taxes apply on top of federal for all World Cup-related income. Texas and Florida impose no personal income tax; California, New York, and New Jersey impose the highest combined burdens. Multistate allocation should be modelled before the tournament commences.
Consult an experienced US tax attorney before the tournament commences — not after — to ensure the correct withholding forms are on file and estimated tax obligations are understood.

Pro Tax Tips for World Cup Income: US Edition

US homeowners who plan to rent their primary residence during the World Cup should track rental days with precision — and remember that the 14-day count is cumulative across the entire 2026 tax year, not per rental period. A simple calendar log covering all rental periods during the year, with check-in and check-out dates, will establish the 14-day exclusion if challenged and will alert the homeowner if cumulative days are approaching the 15-day threshold. If the rental will likely exceed 14 days in total across the year, switch strategies: maximize deductible expenses on Schedule E to reduce net taxable income. An expert US tax attorney can model the breakeven point between the exclusion and the net-income approach.
Sports bettors should maintain a contemporaneous log of all wagers, wins, and losses throughout the tournament — not reconstruct them at tax time from memory. The IRS requires adequate records to substantiate gambling losses, and platform-generated transaction records are the most reliable foundation. Under the 2026 OBBBA changes to IRC § 165(d), the 90% loss limitation makes accurate documentation of losses more important than ever.
Foreign property owners who have not filed Form W-8ECI with Airbnb before the tournament should do so immediately. If 30% has already been withheld, it is recoverable by filing Form 1040-NR at year-end and claiming the withheld amounts as prepaid tax — but only if the owner obtains an ITIN and files the return correctly. An experienced US tax attorney should prepare the first-year 1040-NR, as errors in ECI elections are difficult and time-consuming to correct.
Foreign athletes and their national associations who missed the April 2026 CWA deadline should still engage US tax counsel immediately. Even without a CWA, treaty claims under Form 8233, ITIN applications, and careful post-tournament return preparation on Form 1040-NR can significantly reduce the ultimate US tax liability. Acting early — not waiting until the March 2027 Forms 1042-S arrive — maximizes available options.
US residents who earn significant World Cup income from rentals, gambling, or side activities must pay quarterly estimated taxes if they expect to owe more than $1,000 in federal tax for 2026. No withholding occurs on these income streams — unlike wages — so the IRS’s pay-as-you-go system requires proactive quarterly deposits using Form 1040-ES. The due dates for 2026 estimated payments are April 15, June 16, September 15, and January 15, 2027. Underpayment of estimated taxes triggers a penalty under IRC § 6654, calculated on the shortfall for each quarterly period. A knowledgeable US tax attorney or CPA can calculate the safe-harbor amount — generally 100% of prior-year tax liability (110% if AGI exceeds $150,000) — and structure deposits to avoid the penalty entirely.

Why Choose a US Tax Attorney for World Cup Tax Issues? What a Lawyer Can Do That an Accountant Cannot

Taxpayers facing World Cup-related tax issues — whether a homeowner in Los Angeles navigating the 14-day rule, a foreign athlete in New York managing withholding, or a bettor in Dallas with significant gambling income — frequently ask whether they need a tax attorney or whether a CPA or accountant will suffice. The answer depends on the nature and risk level of the issue, but in several critical situations, only a tax attorney provides the full range of protection available under US law.

The single most important distinction is attorney-client privilege. Communications between a taxpayer and their attorney are privileged — they cannot be compelled by the IRS in an audit or investigation. Communications between a taxpayer and their accountant are not protected by privilege in the same way, particularly at the federal level under Kovel arrangements, which are more limited than many taxpayers realize. Where a taxpayer has unreported income, is considering a voluntary disclosure, or is under IRS examination, engaging a seasoned US tax attorney rather than an accountant alone is essential to preserving that protection.

Beyond privilege, a top US tax attorney brings capabilities that go beyond return preparation. An attorney can negotiate directly with IRS revenue agents and appeals officers, represent clients in US Tax Court without the client’s presence, advise on the criminal exposure threshold and whether the IRS Voluntary Disclosure Practice is the appropriate mechanism, and structure transactions prospectively to minimize future tax risk. For foreign nationals dealing with the 30% FDAP withholding regime, the W-8ECI election, and Form 1040-NR preparation, an experienced US tax attorney with international tax knowledge provides guidance that extends well beyond what most CPA firms offer.

Tax Attorney vs. CPA vs. Enrolled Agent: Which Do You Need?

CPA or Enrolled Agent: Best for routine return preparation, Schedule E rental income reporting, Form W-2G reconciliation, and straightforward tax compliance where there is no dispute or enforcement risk.

US Tax Attorney: Required for IRS examination responses, Tax Court representation, voluntary disclosure applications, treaty position disputes, criminal investigation matters, and any situation where attorney-client privilege is needed to protect the taxpayer’s communications.

Both: Complex international tax situations — such as a foreign athlete with CWA, jock tax obligations across five states, and a Form 1040-NR filing — often benefit from a team approach where an attorney leads the strategy and a CPA handles the mechanical preparation.

Whether you are in New York, Los Angeles, Miami, Dallas, Houston, Seattle, or Boston, Rotfleisch & Samulovitch P.C. provides experienced US and cross-border tax attorney services for World Cup participants, property owners, and athletes. Call 416-367-4222 or visit taxlawyer.com.

Related US and Cross-Border Tax Resources from Rotfleisch & Samulovitch P.C.

For more information on the US and cross-border tax topics discussed in this article, please visit these related resources:

Frequently Asked Questions: US Tax Rules for the 2026 FIFA World Cup

I’m an American homeowner in Los Angeles. Can I rent my house on Airbnb for the World Cup without paying tax?

Possibly — if you rent for 14 days or fewer across the entire calendar year. Under IRC § 280A, a US homeowner who rents their personal residence for fewer than 15 days in a year may exclude the entire rental income from gross income. If you rent for 15 or more days in total, all rental income becomes taxable and is reported on Schedule E, net of allocable expenses. The 14-day threshold is binary: one extra day eliminates the exclusion entirely. Critically, the count is cumulative across all rental periods in the year — not per rental period. If you rent for 10 days during the World Cup and 6 days at another time in 2026, you have 16 cumulative days and the exclusion is lost for the entire year, including the World Cup rental.

Do I have to pay taxes on my sports betting winnings from World Cup matches?

Yes. All gambling winnings are taxable in the United States under IRC § 61, regardless of amount. There is no threshold below which winnings are tax-free. You report winnings on Schedule 1 (Other Income) on Form 1040. You may deduct gambling losses on Schedule A, but only up to the amount of your winnings, only if you itemize deductions, and starting in 2026, subject to a 90% of winnings cap under the OBBBA. Most recreational bettors who claim the standard deduction receive no tax benefit for losses.

I’m a foreign soccer player competing in World Cup matches in the US. Will I have to pay US taxes?

Yes, if you earn US-source income in connection with the tournament. Prize money, appearance fees, endorsement payments, and service fees attributable to US performances are subject to a default 30% federal withholding tax on gross income under IRC §§ 1441 and 1442. You can apply for a Central Withholding Agreement (Form 13930) to reduce withholding based on net income, but applications must be submitted at least 45 days before your first US performance. Treaty benefits may also reduce your withholding but must be affirmatively claimed on Form 8233 before payment is made.

I’m a non-US citizen who owns a condo in Miami. Can I rent it on Airbnb during the World Cup without the 30% withholding?

Yes — but only if you file Form W-8ECI with Airbnb before the rental period commences. This form makes an election under IRC § 871(d) to treat your rental income as Effectively Connected Income, stopping the automatic 30% gross withholding. You will then need to obtain an ITIN (Form W-7) and file Form 1040-NR at year-end, reporting your net rental income at graduated US tax rates. If you do not file Form W-8ECI, Airbnb will withhold 30% of your gross payouts and remit it to the IRS.

I sold some World Cup tickets on StubHub for more than I paid. Do I owe tax?

Yes. The profit on the resale is taxable. If you purchased the tickets intending to resell them at a profit, the gain is ordinary income from a trade or business, reported on Schedule C and subject to self-employment tax. If you purchased them for personal attendance and are reselling because you cannot go, the gain is a capital gain — likely short-term (taxed at ordinary rates) since tickets are held less than one year. Either way, report the profit on your Form 1040.

I’m going to rent out my driveway near a World Cup stadium for $50 per match day. Do I need to report that?

Yes. Parking space rental income is taxable as self-employment income, reported on Schedule C. If your net self-employment income from all sources exceeds $400 for the year, you owe self-employment tax of 15.3% in addition to ordinary income tax. Keep records of all amounts received and any deductible expenses.

Does Airbnb report my rental income to the IRS?

Not necessarily — it depends on your volume. Under the OBBBA, signed into law on July 4, 2025, the Form 1099-K threshold for third-party settlement organizations including Airbnb was retroactively reinstated at $20,000 in gross payments and more than 200 transactions. The $600 threshold that had been phased in by the IRS was repealed. Most casual World Cup hosts will not receive a Form 1099-K from Airbnb. However, this does not mean your rental income is tax-free — every dollar remains taxable under IRC § 61 and must be reported on Schedule E (or Schedule C if applicable) regardless of whether a 1099-K is issued. The absence of a 1099-K shifts the burden of accurate self-reporting entirely onto the taxpayer.

I’m a foreign athlete and the 30% has already been withheld. Can I get it back?

Yes, if your actual US tax liability on net income is less than the amount withheld. You recover overpaid tax by filing Form 1040-NR after year-end, reporting your actual income and deductible expenses and claiming the withheld amount as a tax credit. You will need a US Individual Taxpayer Identification Number (ITIN), obtained via Form W-7. The refund process can take several months, so file as early as possible after year-end. An experienced US tax attorney should prepare your 1040-NR to ensure all deductions and treaty benefits are correctly claimed.

What is the jock tax and how does it affect World Cup athletes?

The jock tax is the colloquial term for state income tax obligations imposed on professional athletes for income attributable to performances in a given state. Most states where World Cup matches are played apportion the athlete’s total compensation based on the ratio of performance days in the state to total performance (duty) days during the year. California (13.3%), New York (10.9%), and New Jersey (10.75%) impose the highest rates. Texas and Florida — two host states — have no personal income tax. Athletes whose teams play multiple matches in high-tax states face potentially significant state tax bills in addition to their federal exposure.

What happens if I don’t report my World Cup rental income or gambling winnings?

The IRS receives Form 1099-K from platforms like Airbnb and Form W-2G from sports betting operators. If amounts on these forms do not appear on your return, you will receive an automated CP2000 underreporter notice proposing additional tax, plus interest and potentially a 20% accuracy penalty. Willful non-reporting can result in a 75% civil fraud penalty. In serious cases, criminal prosecution for tax evasion under IRC § 7201 carries fines and up to five years imprisonment. If you have unreported World Cup income, filing a voluntary amended return on Form 1040-X before the IRS contacts you demonstrates good faith and limits penalty exposure.

Do I owe state income tax on my World Cup rental income or gambling winnings in addition to federal tax?

Yes, in most cases. State income tax applies on top of federal tax for rental income, gambling winnings, and side income earned in connection with the World Cup. The applicable state is generally where the property is located or where the income-earning activity physically takes place — not necessarily your state of residence, though your home state may also tax worldwide income. California imposes rates up to 13.3%, New York State up to 10.9%, and New York City adds a further 3.876%. Texas and Florida — two World Cup host states — impose no personal income tax, making income from matches at AT&T Stadium and Hard Rock Stadium more favourably treated from a state perspective. Most states also tax gambling winnings, including online sports betting, at ordinary income rates. A knowledgeable US tax attorney can model your combined federal and state exposure before the tournament begins.

I deliberately didn’t report income from prior years. Is it too late to come forward?

It may not be too late, but the appropriate mechanism depends on whether your non-compliance was willful. For non-willful non-compliance involving unreported foreign income or foreign accounts, the IRS Streamlined Filing Compliance Procedures may be available, providing a reduced offshore penalty and no criminal exposure. For willful non-compliance — where you deliberately concealed income — the IRS Voluntary Disclosure Practice (IRS VDP) is the appropriate route. The IRS VDP protects qualifying taxpayers from criminal prosecution in exchange for full cooperation, payment of all taxes and interest, and acceptance of applicable civil penalties. It does not provide penalty relief, but it provides the criminal protection that willful non-reporters need. Both programs close once the IRS initiates a civil examination or criminal investigation. A knowledgeable US tax attorney must be consulted before any contact is made with the IRS — attorney-client privilege is essential in this context.

How does the US tax system differ from Canada’s when it comes to gambling winnings at the World Cup?

The difference is fundamental. In the United States, all gambling winnings are taxable as gross income under IRC § 61, regardless of amount or frequency. There is no minimum threshold and no recreational gambler exemption. In Canada, casual gambling gains are generally not taxable because they are not considered income from a source under the Income Tax Act — though systematic, businesslike betting can become taxable business income. For a Canadian visiting the US who places bets on US-regulated platforms during the World Cup, the wins are technically US-source income and may be subject to US withholding, though most treaty provisions and the $2,000 W-2G reporting threshold (effective 2026) mean most casual wins escape automatic reporting and withholding. The bottom line: US residents owe tax on every dollar of gambling winnings; Canadians generally do not, unless they bet systematically.

I’m an American. What happens if I travel to Canada to bet on World Cup matches?

Your gambling winnings remain fully taxable in the United States regardless of where you physically place the bets. The United States taxes its citizens and residents on worldwide income under IRC § 61, with no geographic carve-out for gambling income earned abroad. Whether you bet on a regulated Canadian platform in Toronto, visit a casino in Niagara Falls on the Canadian side, or use a Canadian sports betting app while in the country, any winnings are US-source income for tax purposes and must be reported on your Form 1040. Canada, by contrast, generally does not tax casual gambling winnings of non-residents — so you will not face a Canadian tax obligation on those winnings as a recreational bettor. The Canada-US Tax Convention does not provide any exemption or relief for gambling income earned by US residents in Canada; the treaty’s savings clause preserves the US right to tax its citizens on worldwide income regardless of treaty provisions. One practical note: Canadian regulated betting platforms are not required to issue US Form W-2G, so no automatic IRS information return will be generated. This does not relieve you of the self-reporting obligation — all winnings must be included in gross income on your Form 1040. Keeping your own contemporaneous records of wagers placed, wins, and losses while in Canada is essential.

I run a business near a World Cup stadium in Houston. What are my US federal and Texas tax obligations for World Cup season income?

Income earned from your business during the World Cup is taxable as ordinary business income on your federal Form 1040 Schedule C (for sole proprietors) or your business entity return. You report gross revenues, deduct ordinary and necessary business expenses, and pay income tax on net profit plus self-employment tax of 15.3% on the first $184,500 of net earnings (2026 Social Security wage base). Texas imposes no personal income tax and no general state income tax on most small businesses, though the Texas Franchise Tax may apply to entities with gross revenues above the no-tax-due threshold ($2.47 million for 2026). If you expect to owe more than $1,000 in federal tax for the year, you are required to make quarterly estimated payments. A top US tax attorney or CPA familiar with Texas tax rules can help you model your exposure and structure your recordkeeping before the tournament begins.

I need a US tax attorney for World Cup tax issues in New York. What should I look for?

For World Cup-related US tax issues in New York — whether short-term rental income, sports betting, ticket resales, or foreign athlete withholding — look for a tax attorney with specific experience in IRS compliance, international tax, and state and local tax. New York’s combined state and city tax burden (up to 14.776%) and its aggressive audit posture make local knowledge important. You want an attorney who can advise on both the federal and New York State/City layers simultaneously, prepare or review Form 1040 and state returns, and represent you before the IRS or New York State Department of Taxation and Finance if a dispute arises. Attorney-client privilege — which protects your communications with a lawyer but not necessarily with an accountant — is particularly important in enforcement-risk situations. Our team at Rotfleisch & Samulovitch P.C. provides experienced cross-border and US tax attorney services for clients navigating World Cup income issues. Call 416-367-4222 or visit taxlawyer.com.

Disclaimer

This article provides broad information. It is only accurate as of the posting date. It has not been updated and may be out of date. It does not give legal advice and should not be relied on as tax advice. Every tax scenario is unique to its circumstances and will differ from the instances.

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