Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 (Page 4 of 7) in pdf

Page 3

Refunds, Assessments, and Correspondence

Included in duty days are game days, practice days,

days spent at team meetings, promotional caravans,

By filing Form 1CNA, the signing officer declares that

and pre-season training camps, days spent participating

the professional athletic team has a power of attorney

in instructional leagues, days spent at special games

or other written authorization from each qualifying and

such as the “Pro Bowl” or an “all-star” game, and days

participating team member to file a combined return.

served with the team through all post-season games in

The Department of Revenue will mail refund checks,

which the team competes or is scheduled to compete.

assessments, and all correspondence to the team at the

address indicated on Form 1CNA. If an issue cannot be

The following exceptions to this definition apply:

resolved between the team and the department, the

team must agree to be responsible for the payment of

1. Duty days for any person who joins a professional

any additional tax due, interest, and penalties, as finally

athletic team after the beginning of the team’s

determined. In unusual circumstances, the department

official pre-season training period begin on the day

may contact the individual team members.

the person joins the team. Duty days for any person

who leaves a professional athletic team before the

Additional Information

last scheduled game end on the day the person

If you need help with the combined return, you may:

leaves the team.

•

call (608) 266-2772 [TTY (608) 267-1049]

•

write to the Audit Bureau, Wisconsin Department of

2. Days for which a member of a professional athletic

Revenue, P.O. Box 8906, Madison, WI 53708-8906

team is not compensated and is not rendering

•

send a FAX to (608) 267-0834

services for the team in any manner, including days

•

e-mail your question to income@mail.state.wi.us

when the member has been suspended without pay

and prohibited from performing any services for the

Additional Forms

team, are not treated as duty days.

If you need forms or publications, you may:

•

call (608) 266-1961

Total compensation for services rendered as a

•

write to the Forms Request Office, Wisconsin

member of a professional athletic team means the

Department of Revenue, P.O. Box 8903, Madison,

total compensation received during the taxable year by

WI 53708-8903

the member for services rendered from the beginning of

•

use your fax telephone to call the department’s Fax-

the official pre-season training period through the last

A-Form Retrieval System at (608) 261-6229

game in which the team competes or is scheduled to

•

download forms and publications from the depart-

compete during that taxable year, and during the

ment’s Internet website at

taxable year on a date outside this time period.

•

use the Tax Forms and Publications Request Form

on the department’s Internet website

Compensation includes, but is not limited to, salaries,

wages, bonuses (as described below), and any other

type of compensation paid during the taxable year to a

member of a professional athletic team for services per-

Wisconsin Taxation of Compensation

formed in that year. Compensation does not include

Received by Members of Professional Athletic

strike benefits, severance pay, termination pay, contract

or option year buy-out payments, expansion or reloca-

Teams Who Are Nonresidents of Wisconsin

tion payments, or any other payments not related to

services rendered for the team.

Definitions

Duty days means all days during the taxable year from

Bonuses are defined as follows:

the beginning of a professional athletic team’s official

pre-season training period through the last game in

1. Performance bonuses earned as a result of play

which the team competes or is scheduled to compete

during the season, including bonuses paid for

and days on which a member of a professional athletic

championship, playoff, or “bowl” games played by a

team renders a service for a team on a date outside this

team or for selection to all-star league or other

time period. Rendering a service includes conducting

honorary positions.

training and rehabilitation activities at the facilities of the

team.

2. Bonuses paid for signing a contract, unless all 3 of

the following conditions are met:

Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 Page 4

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