Transcription of Entertainment Audit Technique Guide
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Entertainment Audit Technique Guide
Entertainment Audit Technique Guide Publication Date - October 9, 2015 NOTE: This Guide is current through the publication date. Since changes may have occurred after the publ ication date that would affect the accuracy of this document, no guarantees are made concerning the te chnical accuracy after the publication date. Table of Contents Entertainment Audit Technique Guide .. 1 5 Chapter 1 - Background .. 5 5 Chapter 2 - Planning the Audit .. 8 General Approach to the Interview .. 8 Self-Employment Tax Considerations .. 10 Employee Versus Independent Contractor .. 10 Audit Techniques .. 10 Non-Filers .. 11 Chapter 3 - Income Issues .. 12 Residuals .. 12 Royalties and License Fees .. 12 Fringe Benefit 12 13 Reconstruction of Income .. 14 Chapter 4 - Capitalization and Cost Recovery Issues .. 15 Capitalization Issues .. 15 Cost Recovery Issues .. 19 Exhibit 4-1 - Decision Path for 25 Chapter 5 - Passive Activi ty 26 469 .. 26 Rental of E quipment .. 27 Royalty Income.
workers in the film industry, the recording industry, and live performances. The same general rules apply and the same issues are found on most of these returns. While working in the entertainment industry, taxpayers are involved in performing for compensation, searching for
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