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Is Benedict Cumberbatch Taxed on His Income in US Movies?

Benedict Carlton Cumberbatch is an award-winning British television, theatre, film and voiceover actor. He rose to fame with his portrayal of Stephen Hawking in the film Hawking in 2004. Before that, we barely knew him when he performed in his first short film, Hills Like White Elephants in 2002 at the age of 26.
Yes, Benedict Cumberbatch is taxed on his income from movies made in the United States, even though he is a UK citizen. Unfortunately, the Department of Treasury Tax Code has a special section on taxes for foreign athletes and entertainers'.
The IRS page on taxes for foreign entertainers and athletes reads something like this: “If you are a foreign athlete and/or entertainer performing independent personal services in the United States, you must generally pay U.S. income tax on your U.S. source income. This includes compensation for performances, endorsements, the sale of merchandise, and royalty, or other, income closely related to the event. Consequently, you are required to file a U.S. federal income tax return to report and pay any U.S. tax.”
