https://www.irs.gov/individuals/international-taxpayers/withholding-tax-on-payments-to-foreign-artists-and-athletes
Withholding tax on payments to foreign artists and athletes | Internal Revenue Service
The tax issues arising from the income accruing to foreign athletes and entertainers are complex. Some of the complex issues may be summarized.
artists and athletesinternal revenue servicewithholding taxpaymentsforeign