Oscars $140k Gift Bag Could Cost Big ... Tax Rate of 50%+???

This year's Oscar nominees have nearly $140,000 in gifts at their fingertips -- but before they claim their loot ... they might wanna consider Uncle Sam, who'll want his cut.

Every year, actors who get a nod from the Academy are also afforded a sweet goodie bag that's worth a bundle -- and this year is no different, with marketing company Distinctive Assets offering up a ton of prizes that, if claimed in full, are valued at $137k and change.

The gifts up for grabs include everything from an all-expenses-paid trip to Scotland with a 3-night stay at a fancy castle ($50k), free construction for a home renovation ($25k), a comped 4-night visit to a luxury spa resort ($15k), a plot of land in the U.K. and a noble title, free lipo ($12k) ... among lots of other perks in the form of services/experiences, or pricey objects.

Might sound cringe -- indeed, it has sparked outrage for a variety of reasons -- but here's the kicker ... the more gifts they claim from the lot, the more they pay down the road.

Yep, we're talking about taxes here ... and all signs point to a hefty bill if a majority of these gifts are accepted and/or used. Everything the nominees claim will be viewed as taxable income -- and some experts speculate that they can be taxed at a rate of 50% or higher!

Of course, that probably isn't lost on the stars themselves ... who may not take up any of the offerings being presented. In fact, Distinctive Assets founder Lash Fary explains that just about $5,000 of the swag bag is made up of actual stuff they can take home ... the rest are services/trips. So, if a majority of the gifts go unclaimed, the bag isn't worth as much.

Still, the fact they're trotting out these gratuitously expensive carrots for the nominees at all -- something that's been going on for years, BTW -- has made some wonder... what's really important right now?

Ukraine is top of mind for many, and will likely be addressed ... but perhaps the high-valued goodies could be going toward better causes than just corporate promotion and branding.

Lin-Manuel Miranda I'm taking an Oscars Pass ... My Wife has COVID

We're not saying they're dropping like flies, but COVID is getting in the way of the Oscars ... at least as far as Lin-Manuel Miranda is concerned.

The "Hamilton" mastermind is staying home Sunday night, after his wife tested positive for the virus.

He said ... "Made it to Hollywood … This weekend, my wife tested [positive] for COVID. She's doing fine. Kids & I have tested [negative], but out of caution, I won't be going to the Oscars tomorrow night."

Nonetheless, he was cheering on "Cheering for my Tick, Tick... Boom!" ... which could end up with some hardware ... Andrew Garfield is up for Best Actor.

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There are a lot of nervous actors ... to gain entry into the Dolby Theater in Hollywood, they have to produce proof of vaccination and not one but 2 negative PCR tests. There are exceptions -- performers and presenters don't have to show proof of vaccination, which is weird, right?

The requirements go way beyond L.A. County Health Dept. guidelines ... most of which have been lifted as numbers continue to go down.

Denzel Washington -- Good Genes or Good Docs?!

Denzel Washington's look has the world wondering ... is it always "Training Day"?!

Here is 30-year-old Denzel from his days on "St. Elsewhere" looking professional and fresh -- playing the iconic Dr. Philip Chandler back in 1985 (left).

And, 37 years later the actor recently flashed his bright white smile while attending a celeb-packed event earlier this year (right). With two Oscar wins under his belt, he may just clinch his 3rd tonight. Denzel is nominated for his lead role in "The Tragedy of Macbeth" -- starring as Macbeth himself.

The actor may have ditched the stache, but his good looks continue to grow.

The question is ...

Good Genes or Good Docs?

Sean Penn Calls for Oscars Boycott If Zelensky Is Snubbed from Show

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CNN

Sean Penn is backing Amy Schumer's idea of having Zelensky beam in to the Oscars ceremony -- going so far as to say if it doesn't happen ... the show should be boycotted.

The award-winning actor -- who's got two statuettes of his own -- made the bold suggestion Saturday during an interview on CNN, which was delving into the humanitarian work he and his crew are doing in Europe as they work to offer relief and aid to fleeing Ukrainians.

Toward the end of the chat, anchor Jim Acosta asked SP what he'd like to see from the Academy Awards Sunday -- and the guy didn't hold back with his thoughts.

Check it out ... Sean is firmly behind the idea of having Zelensky and/or other Ukrainian leaders make an appearance during the telecast, saying there is nothing more important that Hollywood could do in a time like this.

He said some have argued politics should be left out of shows like this, and while he says he might agree with that in some respects ... he suggests the war transcends grandstanding.

Sean also says he's heard the Oscars producers have actually elected to NOT feature Zelensky -- something this year's Oscar co-host, Schumer, alluded to in a recent interview, this after she apparently floated it -- and goes on to say if that's the case ... he'll be pissed.

The guy says he encourages everyone who's nominated to snub the Oscars if Zelensky is iced out of the show, and even says he'd be willing to "smelt" his own hardware in protest.

Razzie Awards LeBron Wins Big for 'Space Jam: The Legacy'!!!

LeBron James was a big winner Saturday night ... singled out for his work in a big-budget movie -- cause he won some Razzies!!!

LeBron was bestowed with the honor of "Worst Actor" Saturday during the 42nd annual Golden Raspberry Awards celebrating the worst in movies.

LeBron's trophy was an acknowledgment of his work in "Space Jam: The Legacy," in which he played himself ... well, sorta.

But wait, there's more. LeBron also won for "Worst Screen Couple" and "Worst Remake, Rip-Off or Sequel."

Fear not, LeBron, because worse movies were made ... like "Diana the Musical" on Netflix, which snagged Worst Picture, Worst Actress, Worst Supporting Actress and Worst Director.

While it was a common theme in the show, the "Space Jam" remake wasn't quite as popular as "Diana the Musical" scooping up five trophies.

Jared Leto also scored with Worst Supporting Actor in "House of Gucci."

And, get this ... there was a special category for Bruce Willis ... Worst Performance by Bruce Willis in a 2021 Movie! It's for "Cosmic Sin" ... in case you're interested.

The Oscars are Sunday ... not nearly as much fun.

Oscars 2022 Stars Panic Over PCR Tests, COVID Could Cancel Invites

Emotions always run high for nominees ahead of the Oscars ... but fear is in the air especially this year, as attendees wait nervously for their COVID test results.

Everyone who wants entry to the Dolby Theatre in Hollywood must show proof of a negative COVID test and proof of vaccination -- well, with the exception of the presenters and the performers. For some reason, they don't have to show proof of vaccination ... just a negative test.

There's a lot riding on this ... the folks nominated want to attend -- badly -- and the nervousness surrounding testing has its own catch phrase ... swab sweat.

For some reason, the celebs who are required to be tested have to get not just one negative PCR test, but 2. This is way more restrictive than L.A. County's current guidelines.

Best Director nominee Kenneth Branagh is sweating it for sure ... he tested positive for COVID and is self-isolating. Unclear if he'll make the show..

The Awards are Sunday ... this is a time when they want to get really negative.

Quavo Grammys Don't Mean a Thing ... We'll Do J. Prince Concert Instead!

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TMZ.com

Quavo, and presumably Migos, are off the Grammys and onboard with J. Prince's idea to protest the awards by putting on a hip hop concert to compete with it on the same night!!!

We talked to Quavo Wednesday at LAX, and he told us the Grammys don't mean a thing anymore. Take a listen, he says it's time to start "our own awards ... that appreciate the real s**t going on in the streets."

He thinks the way the Recording Academy classifies his genre is out of touch, calling it an "old language" ... especially because rappers like Quavo are the ones doing the creating, not them.

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As you'll recall, Rap-A-Lot Records founder J. Prince called for artists like Ye, Drake and Nicki Minaj to put the Grammys on notice with their own Vegas concert on April 3, the night of the award show. The idea is fully in response to the Academy banning Ye from performing due to "concerning online behavior."

Prince says the only way to make change is prove Grammy ratings will drop when hip hop's biggest artists jump ship to do their own show instead.

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TMZ.com

We also got New Edition's Ronnie DeVoe and he says statements like this are necessary, because traditional award shows aren't exactly known for inclusivity.

He also agrees it's time to send a message to the industry, and backs J. Prince's event.

Ben Affleck Shoots Love-Locked Eyes To J Lo During Award Acceptance Speech

"L" is for the way you look at me ... so says Jennifer Lopez as BF Ben Affleck longingly admires her during the singer's acceptance speech.

J Lo was onstage at the iHeart Music Awards Tuesday night, accepting this year's Icon Award. While thanking her fans for their support over the years, the crowd went nuts, including Ben -- with his 10-year-old son Samuel and her 14-year-old daughter Emme by his side.

His look says it all ... the two have been going through some changes together -- including putting around $55 million down for a massive estate -- so his excitement for a future with her really shows.

TMZ broke the story, the couple is in escrow for a 10-bed, 17-bath home, with a theater, multiple kitchens, and a pool. After scoping out the house this weekend, the two were off to McDonald's, chowing down on some value meals after the big purchase!

After her award speech, J Lo took the stage again, performing a couple of her songs ... including her 2005 hit, "Get Right." The crowd must've loved watching her live, but we know one superfan that enjoyed it even more ...

Damon Dash Who Are Grammys to Judge Kanye!?! Let's Make Our Own Awards

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THEY HAVE NO RIGHT
TMZ.com

Damon Dash isn't here for the Grammys yanking Kanye West from its performance lineup ... insisting the Recording Academy has no place judging him or any other hip-hop artist.

We caught up with the rap mogul Tuesday at LAX, and he's so pissed about the Ye-Grammys situation that he says it's time to kick the whole award show to the curb ... telling us, "We make our own Grammys."

Remember, even though he can't perform, Ye can attend the show -- so, we asked what he thinks would happen if he wins and gets on stage to accept his Grammy. DD says it shouldn't ever come to that, because he's encouraging Ye to skip it altogether.

Damon's embracing the theory the Grammys are outdated and out of touch with hip hop -- and tells us he didn't go either when he was nominated.

He's clearly over Academy execs judging who's hot and who's not in the industry.

As Dame puts it, "They gotta respect our culture."

As we reported, Kanye was barred from performing at this year's award show, due to his "concerning online behavior" ... ya know, his online attacks against ex-wife Kim Kardashian, her new bf Pete Davidson and a slew of others.

Lots of folks have jumped to Ye's defense, including Grammys host Trevor Noah -- at whom Kanye fired some online shots -- saying he wanted the rapper to get counseled, not canceled.

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Damon's idea is picking up steam. On Tuesday, J. Prince called on hip-hop artists -- including Ye, Drake and Nicki Minaj -- to protest the award show, and get together to perform an anti-Grammys concert.

He's going for the Recording Academy's neck, too ... he wants to do the concert in Las Vegas on April 3 -- the same night and location of the Grammys.

No doubt he can count on Dame's support.

Rachel Zegler Finally Gets Oscar Invite ... As a Presenter

The Academy is finally trying to do right by Rachel Zegler ... not only inviting her to be at the show ... but to present one of the night's Oscars.

A report says the "West Side Story" actress was recently contacted and offered the gig -- of course, the series of events over the last few days to get to this point have been awkward ... to say the least.

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As we reported, the 20-year-old Best Picture star spilled the details Sunday, replying to a comment from a fan that was excited about her Oscar debut.

In response, Rachel wrote, "I'm not invited so sweatpants and my boyfriend's flannel." She later added, "I hope some last-minute miracle occurs and I can celebrate our film in person but hey, that's how it goes sometimes, I guess."

It's still unclear what the mix-up was ... seeing as costar Ariana DeBose is nominated and predicted to win Best Supporting Actress, the movie is up for Best Picture and Steven Spielberg is up for Best Director.

Rachel is currently on set in London, shooting a live-action remake of "Snow White," but according to The Hollywood Reporter, who broke the story, production is reportedly attempting to work around her schedule to ensure she makes it to L.A. for Oscar night.

'West Side Story' Lead Star Rachel Zegler ... Not Invited to the Oscars???

Rachel Zegler was apparently iced out of this year's Oscars ceremony, which is shocking ... considering how many awards her movie/costars are up for, and how many it might win.

The actress made the startling revelation this weekend, responding to a comment someone left on her recent IG post recapping a quarter of the year through 2022 ... which was pretty eventful for her, it seems.

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Somebody innocently wrote, "Can't wait to see what you'll be wearing on Oscar night," which prompted a couple different responses from her -- one which stated she actually hadn't been invited ... and another revealing just what her plans were for next Sunday.

Rachel first wrote, "i'm not invited so sweatpants and my boyfriend's flannel." She followed up with a bit more elaboration afterward, explaining that she tried making it happen (being able to attend, that is) but was met with resistance.

She adds, "i hope some last minute miracle occurs and i can celebrate our film in person but hey, that's how it goes sometimes, i guess." RZ went on to thank her fans for all the shock and outrage -- and yes, there certainly has been some online on her behalf -- going on to say she's also disappointed.

It's unclear why Zegler might've been snubbed, especially since her costar -- Ariana DeBose -- is a bona fide favorite to win Best Supporting Actress, and not just that ... but Spielberg himself is up for Best Director. The film itself is even up for Best Picture for crying out loud.

Of course, the Academy has yet to release an official list of who's expected to attend, keeping all those logistical deets hush-hush a week out. So this is eye-opening, for sure.

COVID might be to blame, but seeing how Zegler was literally the lead of 'WSS' ... you gotta figure they could've squeezed her in somewhere if they wanted. Yes, not everyone from 'West Side Story' can attend -- it's a massive cast -- but the main people certainly can, no???

Also strange is the fact that Zegler was able to attend two other major movie award shows this year ... albeit both were across the pond. She went to the Critics Choice Awards and the BAFTAs (both of which were in London on the same day) ... but somehow, is missing the Academy Awards, which is by far the biggest of them all.

If the seating arrangement isn't finalized at this point, then the Oscar planners should definitely reconsider extending an olive branch -- because yeah, this feels like BS.

BTW, even though Spielberg's offering bombed at the box office ... it was actually high-key fantastic, from the set design to the cinematography and especially in the hair/makeup and choreography departments.

And yes, the performances are all stellar too ... including Rachel's. A true shame if she ends up missing the show.

Kanye West Yanked from Grammys Lineup ... Due to Online Behavior

UPDATE

11:58 AM PT -- 3/20/22 -- Trevor Noah has spoken out on reports of Ye being pulled from the Grammy performers lineup, simply saying ... "I said counsel Kanye not cancel Kanye."

Kanye West was apparently all set to perform at the Grammys, but his online antics have now gotten him barred ... so says the guy's own team and industry pals.

Ye's rep confirmed the news to Variety Saturday, saying it was true that the rapper wouldn't be hitting the stage in a few weeks. The reason cited ... his "concerning online behavior," which the Recording Academy clearly felt might translate to a fiasco in a live setting.

His involvement with the Grammys was something that hadn't been public until now -- earlier this week, the first round of official performers was announced, but KW wasn't on the list.

His rap buddy, The Game, let the cat out of the bag about this as well -- taking to IG with a lengthy caption decrying the decision to uninvite Ye ... likening it censorship and even invoking slavery.

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He writes, in part ... "Time & time again they show us that they only want to STEAL the culture, not allow you to ever be their equals. In a more than obvious move for reasons of minuscule actions."

Game went on to muse about the reasons, including the fact Trevor Noah is hosting and that Kanye's account was suspended for 24 hours this week.

He adds, "Speak your mind in this country for yourself, family or your people & you're ostracized immediately & if you push them hard enough they will stop at no ends to try and put an end to you as a whole."

As you know ... this saga crescendoed when Kanye called Trevor a "k***" for taking him to task on his own show about how he was dealing with the divorce, including publicly airing out the family's business. TN speculated it could lead to real-world violence, or worse.

Since then -- and after having his account on pause for a bit -- Kanye has scrubbed his account entirely.

Lady Gaga Critics Choice Awards a Bust!!!

Lady Gaga is one confident woman, but she barely held it together Sunday night at the Critics Choice Awards.

Gaga was nominated for Best Actress for her role in "House of Gucci" ... so it stands to reason she wore a black and gold Gucci dress. The deep cut had eyes popping.

Gaga's plus one was BF Michael Polansky, and dare we say ... one lucky guy!

She did double duty Sunday  ... she appeared at the BAFTA Awards in London earlier in the day, then did an outfit swap to appear at the Critics Choice Awards -- being held in both Los Angeles and London -- making an entrance at The Savoy Hotel.

Gaga was nominated for Best Actress at both award ceremonies ... she came up empty-handed at both. Nevertheless ... she killed on stage.

Tiger Woods' Daughter Feared Golfer Would Lose Leg ... After '21 Car Crash

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PGA Tour

Tiger Woods' daughter said she and the rest of the golf legend's family seriously feared Tiger would lose his leg following his car crash last year.

14-year-old Sam Woods made the revelation while introducing Tiger at his World Golf Hall of Fame induction ceremony on Wednesday night in Florida ... explaining the golfer's injuries were that dire.

You'll recall, Tiger suffered comminuted open fractures in his right leg after he crashed his SUV in February 2021 in Los Angeles. He needed a rod, pins and screws to fix the damage.

Tiger had previously said the possibility of amputation was discussed in the aftermath of the wreck ... and Sam reiterated to a crowd at the PGA TOUR's headquarters during her speech that they were VERY concerned it might happen.

"We didn't know if you'd come home with two legs or not," Sam said.

Fortunately, Tiger was able to recover -- and in her speech, Sam praised the 46-year-old for battling through it all.

"Now, not only about to be inducted into the Hall of Fame, but you're standing here on your own two feet," Sam said. "This is why you deserve this. Because you're a fighter."

Tiger showed off the injured leg without a sleeve on it for the first time publicly while walking into the ceremony earlier Wednesday in a pair of shorts -- revealing there's no serious scarring visible from feet away.

It's unclear when the golfer will be able to compete on the PGA Tour again -- but he was able to play (and play REALLY well) in a fun tourney with his son, Charlie, back in December.

As for Woods' speech, he thanked his family, friends and fellow golfers ... and teared up several times while receiving the award.

Morgan Wallen ACM Awards Are OK With N-Word Use ... Says NAACP Nashville President

Morgan Wallen's warm reception at the ACM Awards is proof country music is complicit in his use of the N-word ... so says the NAACP Nashville chapter president.

Sheryl Guinn -- president of the Nashville chapter -- tells TMZ ... by welcoming him back into their community, the genre's embrace of Wallen destroys artists' accountability.

The ways she sees it -- people in country music believe Morgan just needed to have enough time pass until people lose their outrage. However, Sheryl says time does not heal all wounds.

She thinks the Academy of Country Music banning Morgan from its 2021 ceremony had no impact ... they never addressed how the N-word is a symptom of the underlying inequality and bigotry. She points to the fact Wallen's album went on to do huge numbers.

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TMZ.com

As we reported, Wallen was caught on camera hurling the n-word during a rowdy night with friends back in February of 2021.

Sheryl tells us she hasn't seen the country artist make enough of an effort to show his fans why using the N-word is a bad thing. She acknowledges he donated $25K to her division of the NAACP, but says the money doesn't help his followers understand systemic racism.

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The last time we spoke to Sheryl, she shared her thoughts on Wallen's 'GMA' interview with Michael Strahan back in July ... saying his words came from a place of embarrassment, and he was sorry for being caught, as opposed to being sorry for spewing a hateful word.

Now, she admits she doesn't know what action Wallen and the country music community should take, saying "I don't know what to tell people who have all the privileges and rights in the world ... but they can figure it out."

Kelly Clarkson Moving Tribute To Dolly Parton ... At 2022 ACM Awards

Kelly Clarkson stole the show at Monday night's 2022 ACM Awards ... giving a stirring performance to honor Dolly Parton.

The "American Idol" alum sent chills around the room when she sang Dolly's enormous hit, "I Will Always Love You" (famously covered by Whitney Houston too).

Dolly was clearly moved by Kelly's performance, coming on stage and saying, "I was backstage trying not to cry my false eyelashes off — slinging snot in every direction and tears."

And, giving her blessing to Kelly's rendition, Dolly added, "I know that Whitney is smiling down on us tonight, so thank you very much — she would be proud of that."

And, DP wasn't the only one moved ... people in the crowd rose to their feet to sing and dance along. Clarkson got a standing O.

The 57th Country Academy of Country Music Awards went down at Allegiant Stadium in Vegas and was hosted by Dolly, Jimmie Allen and Gabby Barrett.

Dolly performed a song from her upcoming album -- "Big Dreams and Faded Jeans" -- alongside Kelsea Ballerini.

There were other awesome performances from Brittney Spencer, Carrie Underwood, Walker Hayes, Chris Young, Eric Church, Jason Aldean and Kane Brown.