MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 62.5A.2: Compensation Received by Non-Resident Professional Team Athletes.

SUMMARY OF REGULATION: This regulation explains the rules for the taxation of income received by a non-resident professional team athlete. Generally, a non-resident professional team athlete's Massachusetts source income is based on the proportion of duty days spent in the state compared to the duty days spent in all states multiplied by the athlete's compensation for services rendered as a member of a professional athletic team. Duty days include all days from training period to last day of competition. Also, there is a composite tax return filing option for teams as an agent for two or more qualified electing non-resident team members.

REGULATORY HISTORY:
Regulation Promulgated 12/21/2001.

PREPARED BY: Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290
December 21, 2001