- Jun 23, 2026Live in plansUpdateNCAA · Eligibility
NCAA approves age-based five-year eligibility rule
The NCAA adopted a model granting five years of eligibility to be completed within five years of high-school graduation — or an athlete's 19th birthday, whichever comes first — eliminating redshirts and replacing the old 'five years to play four.' Limited exceptions apply (military service, religious mission, maternity), and current student-athletes have until July 31 to request hardship waivers. Not a tax change, but it resets the NIL and revenue-share earning window — the horizon every multi-year tax plan is built on.
- Jun 12, 2026Live in plansUpdateFederal
Social Security wage base rises to $184,500 for 2026
Up from $176,100. Raises the FICA ceiling on S-Corp salaries above the base, so the reasonable-comp salary on high earners now carries slightly more payroll tax — the S-Corp savings math is recomputed automatically.
- May 28, 2026Held for review — not yet appliedCriticalNCAA · Revenue share
Employment-status challenge advances in appellate court
A ruling could reclassify revenue-share pay as W-2 wages — which cannot be routed through an S-Corp and would not qualify for QBI. If it lands, the core strategy for revenue-share athletes changes overnight. Held for legal review; no change applied yet, but every affected plan is flagged.
- Apr 30, 2026Held for review — not yet appliedCriticalNCAA · House settlement
House settlement payments: 1099 treatment reaffirmed for the 2025–26 cap year — but contested
Schools are reporting first-year revenue-share distributions on Form 1099, keeping the S-Corp and QBI strategy live for active-service classification. Two practitioner groups have asked Treasury for a W-2 ruling. We model 1099 today and will switch plans the moment guidance changes.
- Apr 28, 2026Held for review — not yet appliedUpdateInternational · Treaty
U.S.–Croatia tax treaty advances by protocol — but is still not in force
The first-ever U.S.–Croatia income-tax treaty (signed 2022) was amended by a protocol on April 28, 2026 to align with the One Big Beautiful Bill Act, clearing the way for transmission to the U.S. Senate. It has NOT entered into force and still awaits Senate advice and consent to ratification. Until then, Croatian athletes have no U.S. treaty benefits and remain at the 30% no-treaty FDAP rate — we'll switch the modeled rate the moment it is ratified.
- Apr 9, 2026Live in plansUpdateFederal · NIL
Executive order: "Urgent National Action To Save College Sports"
A presidential executive order on college sports was published in the Federal Register. It signals federal-level action on the NIL and revenue-share landscape — read the official document for the specific directives. Surfaced by the monitoring agents from the Federal Register; informational watch, no plan change applied.
- Feb 4, 2026Live in plansUpdateFederal
1099 reporting threshold rises from $600 to $2,000
Fewer small NIL deals trigger a 1099 in 2026. This changes reporting, not tax owed — income is still taxable below the threshold. Affects which third-party deals generate paperwork.
- Jan 15, 2026Live in plansUpdateState
North Carolina flat rate drops to 3.99% for 2026
Down from 4.25%. Lowers state tax for all NC-resident athletes and slightly shifts the multi-state allocation math for road games played outside NC.
- Dec 9, 2025Live in plansUpdateState · PTET
California extends its Pass-Through Entity Tax election through 2026
California's PTET — which lets an S-Corp deduct state tax federally and sidestep the SALT cap — remains available for the 2026 tax year. For high-earning CA-resident athletes electing S-Corp, this is one of the largest single federal deductions in the plan.
- Nov 20, 2025Live in plansUpdateFederal · Retirement
2026 Solo 401(k) limits increase: $24,500 deferral, $72,000 total additions
The elective-deferral limit rises to $24,500 and the §415(c) annual-additions cap to $72,000 for 2026. More room to defer earnings tax-free under either entity — the optimizer now sizes employer profit-sharing to the new ceiling.
- Oct 2, 2025Live in plansUpdateFederal · Audit
IRS signals heightened scrutiny of §280A(g) 'Augusta Rule' deductions
Examiners are challenging home-rental deductions taken without written agreements or fair-market comps. The deduction is still valid — but the guardrails now require documentation and a defensible daily rate before the plan recommends it.
- Feb 1, 2024Live in plansUpdateInternational · Treaty
U.S.–Chile income-tax treaty entered into force
The first new U.S. bilateral income-tax treaty in over a decade entered into force on December 19, 2023, and took effect for withholding taxes on amounts paid or credited on or after February 1, 2024. Chilean athletes gain treaty access — reduced withholding on qualifying U.S.-source royalty/FDAP income versus the 30% no-treaty default, subject to the treaty's limitation-on-benefits terms. Verify the specific article and rate against IRS Pub 901 before relying on it.
- Jan 15, 2024Held for review — not yet appliedCriticalInternational · Visa
F-1 / J-1 NIL work authorization remains unresolved
For an athlete on an F-1 or J-1 visa, the threshold question isn't the tax — it's whether the NIL activity is authorized at all. Compensated NIL work performed in the United States is generally treated as employment requiring work authorization (CPT/OPT) under the F-1 rules at 8 CFR 214.2(f); unauthorized work can jeopardize immigration status. Activity performed entirely outside the U.S. and genuinely passive licensing are the commonly cited workarounds, but the area is contested and no federal guidance has resolved it. Held as a standing guardrail — every nonresident NIL plan has to answer this first, with a licensed immigration attorney.
- Jan 1, 2024Live in plansCriticalInternational · Treaty
U.S.–Hungary income-tax treaty terminated — benefits ended Jan 1, 2024
After the United States gave notice of termination, the U.S.–Hungary income-tax treaty ceased to have effect for withholding taxes on amounts paid or credited on or after January 1, 2024. Hungarian nationals lose treaty protection: U.S.-source royalty/FDAP income that might have qualified for a reduced or zero treaty rate now defaults to the full 30% withholding. Any plan built for a Hungarian athlete has to be repriced at the no-treaty rate.
- Jan 1, 2024Live in plansUpdateInternational · Reporting
1042-S electronic-filing threshold drops to 10 returns
Under IRS final regulations, any payer required to file 10 or more information returns in aggregate must file them electronically for returns due on or after January 1, 2024 — including Form 1042-S, the form used to report U.S.-source FDAP income paid to nonresident athletes. Schools, collectives, and agencies paying international athletes need to e-file 1042-S or risk penalties.