(b) Additional Taxes 

The Tournament shall be responsible for any additional taxes imposed. 

(c) Tax Receipts and Forms 

Tournaments must make best efforts to supply tax receipts or forms to the players before they collect their prize money. If tax forms are not available, players should be told when they will receive them and who they can contact from the Tournament if they have a problem. Players must receive the Tournament tax forms required by local law by the last day of the Tour Year or such other date as required by local law. 

Players are solely responsible for their taxes and for providing current tax information on Tournament tax forms or for providing other official documentation to the Tournament directly if requested. The WTA does not maintain current tax information pertaining to players nor does the WTA assume liability for conveying players’ tax status or tax information to Tournaments. Tournaments may provide blank electronic tax forms along with instructions for completing the forms to the WTA for posting on the PlayerZone. Players may complete and return these forms to the Tournament’s designated contact and should do so prior to the Tournament. The WTA is not responsible for providing tax forms to players or collecting them from players and cannot make adjustments or modifications to the tax forms supplied by Tournaments or give advice on completing them. 

b. Qualifying Prize Money at WTA 125 Tournaments 

i. Payment Currency and Method 

Qualifying prize money at WTA 125 Tournaments shall be paid on-site, unless otherwise approved by the WTA. 

ii. Withholding 

In addition to the player’s applicable income tax deduction, each WTA 125 Tournament shall also withhold from Qualifying prize money any non-member service fees, fines, or other WTA expenses designated by the WTA. 

