The Oscars

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?

Travis Scott did what he hasn't done in months ... taking the stage for a short set.

Travis hit up Richie Akiva and Darren Dzienciol's pre-Oscars party Saturday night at a private home in Bel-Air. His performance didn't last long ... a combo of rapping and DJ'ing. But, it was a moment, because it's the first time he's taken the stage since the Astroworld tragedy back in November.

It was a pretty ritzy event ... Leo DiCaprio, Tobey Maguire, Venus and Serena Williams, Tyga, YG, Kaia Gerber and a bunch of other celebs took it all in.

As for Travis, who by the way went solo -- Kylie Jenner didn't show -- he was clearly having a great time, laughing, socializing, drinkin' some ...

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.

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?

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 ...

Sean Penn is backing Amy Schumer's idea of having Zelenskyy 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.

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..

Tom Holland might’ve thought he’d make it to the Oscars this year -- but it could be Camila Cabello who actually comes out on top as a fan fave ... how ‘bout that?!

According to Deadline, her ‘Cinderella’ movie -- which was released straight to Prime earlier last year -- is supposedly leading the race for the #OscarsFanFavorite category that the Academy cooked up out of nowhere ... apparently in a bid to boost ratings and include mainstream popcorn flicks somehow.

Indeed, a lot of folks are also screaming “What?!?!” on the bird app, obviously wondering ... how can this be???

No shade to CC, Billy Porter and James Corden ... but their take on the fairy tale classic wasn’t well-received by critics, and (mostly) ditto for normies who actually watched it. It goes without saying -- "Spider-Man: No Way Home" was the clear crowd-pleaser this year, proven at the box office with record ticket sales.

So ... what gives? Well, per Deadline, it would appear folks tracking these numbers on the Academy’s site/Twitter see a trend ... rabid fan bases swooping in and flooding the digital voting booths for their heroes and icons. In this case, it seems Camila has quite the following online -- and they appear to be catapulting her to the top on just their love for her alone.

The outlet says there was actually a huge push for "Zack Snyder’s Justice League" -- which has a mega stan culture all its own -- but since it’s a redo, it unfortunately isn’t eligible.

'NWH' is the close second at the moment, and there’s still several days to vote before the show starts later in March. But don’t worry ... there’s no real stakes here, no actual hardware will be presented to whichever film wins this made-up category.

Tammy Faye Bakker, the subject of an Oscar-nominated film this year, was portrayed by the media as a clown and some even called her a crook, but they never talked about her compassion and, frankly incredible progressiveness ... which is best shown in an interview she did in 1985 with Steve Pieters who was struggling with AIDS.

Steve, incredibly, is still alive and jumped on "TMZ Live" Thursday to talk about that interview.

The AIDS activist and pastor reflected on his landmark interview with Tammy, which has been recreated in the 2021 movie "The Eyes of Tammy Faye".

Steve paints a radically different picture of Tammy Faye from the media portrait. The interview came at a time when many people with AIDS were treated inhumanely ... getting fired from their jobs, thrown out of their apartments, and disowned by their families. It's all the more impressive that Tammy Faye stepped in ... because she drew heavy criticism from fundamentalist Christians, some of whom said out loud AIDS was God's revenge against gay people.

The interview was actually done via satellite because there were fears that he'd be mistreated by the crew.

Steve says it was extraordinary for a televangelist to give such a positive, compassionate interview, during a time of fear.

As far as any backlash and cartoon-like depictions of Tammy, Steve says he doesn't think it was right or fair ... because the woman he knew was kind, loving and compassionate.

Speaking of cartoonish ... most people who watched the Tammy Faye/Jim Bakker saga thought she had a habit of crying so hard her mascara would run down her face like Rudy G's hair dye. The reality -- that never happened. 'SNL' depicted her that way in a few skits, and everyone turned it into fact.

All Aretha Franklin's family's asking is for the Motion Picture Academy to show Jennifer Hudson a little R-E-S-P-E-C-T ... and its failure to even nominate her isn’t sitting well with them.

Aretha’s niece, Sabrina Owens, tells TMZ she’s disappointed about the Oscar snub because she feels JH did a fantastic job in the biopic, "Respect" -- one worthy of recognition, and feels her aunt would’ve agreed.

She also says the film project was Aretha’s baby while she was alive -- she was heavily involved in shepherding it to production, and even hand-picked Jennifer for the lead role.

Sabrina explains ... her aunt was a perfectionist who took pride in her work, and would’ve liked to see an Oscar nod for Jennifer’s turn.

Ditto for Brenda Franklin Corbit, Aretha’s first cousin and former backup singer. She tells us she’s heartbroken about Jennifer being left out, adding the Academy made a huge mistake ... as she feels JH poured her heart and soul into the role and knocked it out of the park.

And get this ... Brenda even suggests Aretha would’ve been seriously upset about the exclusion because she definitely had Oscar on her mind while putting the whole thing together.

It kinda goes without saying, but Brenda hopes Jennifer knows the Franklin family at large thinks she made Aretha proud ... and they consider her one of their own.

The Hudson snub is one of many that people are up in arms about. In addition to her, Lady Gaga fans are crying foul for her not getting a nom for "House of Gucci."

Fact is there's always disappointment with the Academy after Oscar noms come out -- can't win ‘em all, after all -- but dissing the Queen of Soul?

Affion Crockett is remembering late actor Sidney Poitier as a "king" ... and thanking him for kicking open the door and paving the way for Black entertainers.

We got the comedian at LAX and asked how he's remembering Sidney ... and Affion says he wouldn't have a platform today without Poitier changing the landscape of how Hollywood viewed Black men.

Affion says Sidney was more than a trailblazer ... also remembering him as a prolific actor and orator, and marveling at the way he carried himself and represented his craft.

As we reported ... Sidney died at the age of 94, and tons of tributes are pouring in for the first Black man to win an Oscar for Best Actor.

Michael K. Williams' family is convinced a posthumous Oscar and Emmy is in the cards ... based on not-yet-released projects he starred in before his tragic passing.

Dominic Dupont, Michael's nephew, tells TMZ ... while the family's bummed Michael didn't win Outstanding Supporting Actor in a Drama Series for "Lovecraft Country," they're hopeful a few upcoming projects could clinch him the coveted gold statues.

For starters, Dominic points to two upcoming films Michael starred in ... the Indi thriller "892" and Civil War-era drama "Surrounded." Dominic hasn't screened either film but believes the flicks give Michael a chance for an Oscar. As for why Dominic feels this way ... he says it's because Michael had the unparalleled ability to bring characters to life.

As for a future Emmy ... Dominic says his role in season 2 of the Vice TV docuseries "Black Market" could sway voters. Dominic, who traveled with Michael during the filming of "Black Market," says after 5 Emmy nominations ... everything teed up for an Emmy win next year.

Dominic says everyone at the Emmys was gracious to him and his wife ... and that they felt Michael's energy in the room. Dominic tells us Billy Porter and Jurnee Smollett greeted him and his family and expressed their sympathy ... while also making it clear they wanted Michael's legacy to live on.

We caught up with Dominic after the Emmys and he told us he was bummed his uncle didn't get an Emmy (it went to Tobias Menzies for his portrayal of Prince Phillip in "The Crown"), but he told us he very much appreciated Kerry Washington's gesture in honoring him onstage.

There's a rare piece of movie history going up for auction ... the 1949 Oscar trophy for Best Special Effects for "Mighty Joe Young" ... and it's expected to fetch a fortune.

It's not often you see Oscars on the auction block ... the Academy of Motion Picture Arts and Sciences loathes seeing its trophies sold, but this one falls outside of the rules preventing the sale because it's neither personalized nor engraved.

Willis O'Brien won this vintage Oscar trophy for his groundbreaking special effects work in the original "Mighty Joe Young," when he transformed a bunch of wood, tar paper and old toupees into an 80-foot gorilla.

Willis famously turned down the first Oscar the Academy offered him for his work on "King Kong" in 1933 -- he wanted a trophy for everyone in his crew.

When 'Mighty Joe' won for special effects, Academy rules called for the producer, Merian C. Cooper, to receive the statuette and he did. However, Merian never got his name engraved on it, because he really wanted Willis to have the Oscar.

So, he essentially slipped him the award under the table, and since it's not personalized and the award was given before the 1951 rule ... it's able to go up for sale.

The statuette is hitting the auction block July 16 as part of Heritage Auctions' Entertainment Memorabilia sale ... and we're told the Oscar is expected to fetch $500,000.

Questlove says he had the time of his life DJ-ing the Oscars over the weekend, but his one regret ... he couldn't shoo away winners who took forever with their acceptance speeches.

We got "The Tonight Show" band frontman heading into work Tuesday at NBC Studios in NYC and he told our guy he was ordered by Oscars producer Steven Soderbergh to stand down on playing any kind of wrap-up-your-speech music.

The famous DJ said compiling his walk-off music was one of the first tasks he completed when he got the gig ... but Soderbergh, one of 3 producers of the Oscars, foiled the plan.

That's too bad ... 'cause Questlove said his playlist was tight and a perfect sendoff to long-winded winners.

All good though ... Questlove says he's been going to the Oscars for a decade now and really enjoyed the new format. So much so ... he said he hopes it's the new normal.

There were some pretty cool moments (albeit scripted) ... like when Questlove played EU's classic "Da Butt" and got Glenn Close to play along and dance her ass off.

The artist who created a golden 3D sculpture of Chadwick Boseman's head as an NFT artwork is going back to the drawing board ... after some backlash over his decision to tie its release to the Oscars.

The artist, Andre Oshea, apologized Monday and added, "I now recognize that Chadwick's face is a triggering reminder of his death rather than his life."

Some fans took to social media to express their outrage -- one tweet read, "Creating a Chadwick Boseman NFT and not even giving him a posthumous Oscar is the best example of everything wrong today."

Another tweeter said, "Sooooooo lemme get this straight: They rushed the 'in memoriam' section to get to Chadwick's face last changed the order of the winners to tease Chadwick winning last and then at the end of the night everyone gets an NFT of Chadwick's head? This all feels wrong."

Well, they got that last part wrong -- Andre confirmed the NFTs were not included in Oscar swag bags, and he did have good intentions. He said he initially created the digital monument to embody Chadwick's influence "as a hero to all the Black kids everywhere while raising awareness about colon cancer and its impact on Black communities."

His redesigned NFT -- which was NOT commissioned by the Oscars -- will be auctioned off, with 50% of proceeds going to the Colon Cancer Foundation to fund 10,000 screenings to underserved communities.

Chadwick Boseman's family has a message for those saying the late actor got snubbed from an Oscar ... he was NOT snubbed, and shout out to Sir Anthony Hopkins for the win.

Chadwick's brother, Derrick Boseman, tells TMZ ... he doesn't view Chadwick not winning an Oscar for Best Actor as a snub because every nominated actor was excellent and deserving of the award. He says the family isn't upset or agitated whatsoever that Chadwick's name wasn't called at the end of the Oscars ceremony.

What's more ... Derrick tells us the family wishes Hopkins and his family all the best because, as Derrick put it, "I"m sure [Anthony] would if Chad won." Don't forget ... after AH won the award for his role in 'The Father' his gracious message included a shout-out to Chadwick.

As we first reported ... a throng of celebs felt Chadwick got snubbed following his stellar performance on 'Ma Rainey's Black Bottom' ... his last role before he died. Model Winnie Harlow brought it up herself ... calling it "insane" Chadwick didn't get a statue.

Chadwick Boseman's impact on and off the screen goes far beyond his trophy case ... so says Reggie Bush, who tells TMZ Sports the actor's posthumous Oscar snub doesn't define his legacy.

Many believe the "Ma Rainey's Black Bottom" star was robbed of Best Actor honors at last night's Academy Awards ... with Anthony Hopkins winning for his role in "The Father."

We spoke with Bush about the results outside Spring Place in Beverly Hills ... and he makes it clear Boseman's body of work speaks for itself -- Oscar or no Oscar.

"It would have been nice to see him win, but it was great to see all the nominees get a shot," Bush tells us.

"Chadwick Boseman, he's a legend regardless. No matter if he wins or not. A trophy is not gonna validate what he did. The work he put in validates that."

It's almost as if Bush is reflecting on his own experiences -- the former NFLer forfeited his 2005 Heisman Trophy after an investigation determined he committed NCAA violations by receiving improper benefits.

Even though his name and image were scrubbed from USC's campus and record books, nothing will change the fact that Bush is easily one of the best -- if not THE best -- college football players of all time.

Taking all that into consideration, it's no wonder Bush isn't sweating Boseman's snub.

There's also another reason why Bush was watching the Oscars -- did you know Andra Day, who was nominated for Best Actress, is his step-sister?!?!?