Massachusetts Withholding from Visiting Lecturers, Performers and Others Receiving Related Service Payments
Individuals who earn income connected with Massachusetts for performances may be subject to withholding on that income at the current Massachusetts income tax rate. Performers in the Harvard setting include lectures, speakers at symposia, performers (including actors, actresses, directors, musicians and professional athletes) and others receiving related service payments. (See DEFINITIONS below for more details.)
This policy outlines the circumstances in which the University can provide compensation to or pay for the travel expenses of guest speakers who are foreign nationals, and describes the associated tax implications.