Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-2.220
Taxation of Nonresident Members of Professional Athletic Teams
PURPOSE: This rule clarifies the taxation of income of nonresident members of professional athletic teams under existing Missouri statutes.
# (1)
Teams and Nonresident Members Defined.
# (A)
The term professional athletic team includes, but is not limited to, any professional baseball, basketball, football, soccer and hockey team.
# (B)
Nonresident members of professional athletic teams shall include players on the disabled list (if they are in uniform on the day of the game at the site of the game) and any others travelling with and performing services on behalf of a professional athletic team.
# (2)
Personal Service Income of Nonresident Members of
Professional Athletic Teams Defined.
# (A)
All nonresident members of professional athletic teams shall be taxed on that portion of their personal service income allocable to Missouri.
# (B)
Personal service income shall include exhibition and regular playing season salaries and wages, guaranteed payments, strike benefits, deferred payments, severance pay, bonuses paid for playing in championship, playoff or bowl-type games and any other type of compensation paid to the nonresident member of a professional athletic team in that capacity.
# (3)
Method of Allocation of Personal Service Income Earned by Nonresident Members of Professional Athletic Teams.
# (A)
The personal service income earned by nonresident members of professional athletic teams allocable to Missouri shall be determined by a fraction, the denominator of which shall be the total number of duty days in the tax year of the athlete (including the sum of days spent at training camps, all postseason games and travel days) and the numerator of which shall be the number of duty days in the tax year which the nonresident member of the professional athletic team spent in Missouri.
# (B)
Duty days shall be defined to include the days a nonresident member of a professional athletic team serves in that capacity after the commencement of team activities and begins with the first day s/he reports to the professional athletic team.
# (C)
The allocation fraction in subsection (3)(A) shall be multiplied by the amount of personal service income to arrive at the amount of personal service income allocable to Missouri.
# (4)
Other Income Defined. All other income earned in Missouri by nonresident members of professional athletic teams in any other capacity shall be included in Missouri adjusted gross income as provided in Chapter 143, RSMo.
# (5)
Reporting Requirements.
# (A)
An income tax return shall be filed and the tax paid to the director of revenue as prescribed in sections 143.481–143.511, RSMo.
# (B)
Nonresident members of professional athletic teams may also be required to make declaration of estimated tax payments on a quarterly basis as set forth in sections 143.521– 143.541, RSMo.
AUTHORITY: section 143.961, RSMo 1994.* Original rule filed Oct.
30, 1989, effective Jan. 26, 1990.
*Original authority: 143.961, RSMo 1972.
Amendment history
AUTHORITY: section 143.961, RSMo 1994.* Original rule filed Oct. 30, 1989, effective Jan. 26, 1990. *Original authority: 143.961, RSMo 1972.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.110 · Penalty for Filing Incomplete or Misleading Income…
- 12 CSR 10-2.115 · Enterprise Zone Credit and Exemption
- 12 CSR 10-2.120 · Information at Source Reporting Requirements
- 12 CSR 10-2.125 · Cultural Contributions PURPOSES: This rule…
- 12 CSR 10-2.130 · Allocation of Taxable Social Security Benefits…
- 12 CSR 10-2.135 · Frivolous Returns
- 12 CSR 10-2.140 · Partnership Filing Requirements
- 12 CSR 10-2.145 · Regulation for Computation of Interest on Investment…
- 12 CSR 10-2.150 · Tax Exempt Status of United States Government-Related…
- 12 CSR 10-2.155 · Regulated Investment Companies
- 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 12 CSR 10-2.200 · Trucking Companies
- 12 CSR 10-2.205 · Railroads
- 12 CSR 10-2.210 · Airlines
- 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors
- 12 CSR 10-2.235 · Government Pension Exemption
- 12 CSR 10-2.240 · Determination of Timeliness
- 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
- 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
- 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
- 12 CSR 10-2.436 · SALT Parity Act Implementation
- 12 CSR 10-2.705 · Filing Corporation Tax Returns
- 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
- 12 CSR 10-2.725 · Foster Parent Tax Deduction
- 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
- 12 CSR 10-2.740 · Adoption Tax Credit
- 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
- 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
- 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
- 12 CSR 30-2.016 · Allocation of Unit Value