Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 (Page 2 of 7) in pdf

Instructions for Form 1CNA

A professional athletic team includes, but is not limited

General Instructions

to, any professional baseball, basketball, football,

hockey, or soccer team.

Purpose of Form 1CNA

A professional athletic team having two or more

Members of a professional athletic team include

qualifying nonresident team members uses Form 1CNA

employes who are active players, players on the dis-

to report and pay the Wisconsin income tax owed by

abled list, or any other persons such as coaches,

those team members. In order to file Form 1CNA, the

managers, and trainers, and who are required to and do

team and team members must agree to the rules

travel with and perform services on behalf of a profes-

prescribed by the Wisconsin Department of Revenue as

sional athletic team on a regular basis.

set forth below.

Who May Not Participate in Combined Return

The combined return replaces the separate Wisconsin

A team member may not participate in this combined

individual income tax return, Form 1NPR, that otherwise

return in any of the following cases:

would be filed by each of the qualifying and participating

nonresident team members.

•

The team member files his or her individual income

tax return on a fiscal year basis.

Filing Requirements for Nonresidents of Wisconsin

Nonresidents of Wisconsin having $2,000 or more of

•

The team member is a Wisconsin resident during

Wisconsin gross income during 1998 must file a Wis-

any part of 1998.

consin income tax return, Form 1NPR or Form 1CNA. A

nonresident who is married has a Wisconsin filing

•

The team member derives taxable income from Wis-

requirement if the combined Wisconsin gross income of

consin in 1998 other than his or her compensation

both spouses is $2,000 or more.

from professional athletic teams.

Gross income means all income (before deducting

•

The team member derives compensation from more

expenses) reportable to Wisconsin which is received in

than one professional athletic team in Wisconsin in

the form of money, property, or services. Gross income

1998 and wishes to compute the Wisconsin tax due

includes a team member’s compensation for services

using the graduated tax rates rather than the high-

rendered in Wisconsin as a member of a professional

est tax rate.

athletic team. See the definition of compensation on

page 3.

•

The team member wishes to claim any deductions

or tax credits.

If gross income (or the combined gross income of

spouses) is less than $2,000, a Wisconsin income tax

Team members who are full-year Wisconsin residents

return doesn’t have to be filed.

must file Wisconsin Form 1. Part-year resident team

members, and nonresident team members who may not

Who May Participate in Combined Return

participate in Form 1CNA, must file Wisconsin Form

A professional athletic team having activities in Wiscon-

1NPR to report their own income.

sin may file Form 1CNA on behalf of its nonresident

team members who derive no taxable income or de-

What Income Is Reportable on Form 1CNA

ductible loss from Wisconsin other than their compensa-

Report each qualifying and participating team member’s

tion from the team.

compensation for the taxable year ending December 31,

1998, on a 1998 Form 1CNA.

Exception: Nonresident team members whose only

other source of Wisconsin income is from other profes-

When to File

sional athletic teams may be included on the Form

Form 1CNA is due April 15, 1999.

1CNA for each team of which they were members

during the calendar year. In this case, the team member

Extensions of Time to File

is subject to tax on all Wisconsin income at the highest

individual tax rate of 6.77%.

The following extensions of time to file are available:

Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 Page 2

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