Which of these statements is true regarding payroll, withholding requirements for a foreign athlete or entertain or earning income in connection with a US trade or business through a personal service corporation if they are a resident and the PSC is domestic based then they will be responsible for payroll taxes be if they are resident and the PSC is domestic base. Then the third-party company will be responsible for payroll taxes. See if they are a nonresident, and the PSC is domestic based then they will be responsible for payroll taxes D if they are nonresident, and the PSC is a foreign based, then they will be responsible responsible for payroll taxes.