Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 (Page 5 of 7) in pdf

Page 4

a. The payment of the signing bonus is not condi-

participating in this combined return. Complete names,

tional upon the signee playing any games for

addresses, and social security numbers are required.

the team or performing any subsequent services

Attach a separate schedule, if necessary.

for the team, or even making the team;

Column D. Total Duty Days — Calculate each

b. The signing bonus is payable separately from

team member’s total duty days, as defined earlier, and

the salary and any other compensation; and

enter the number on Schedule 2, column D.

c. The signing bonus is nonrefundable.

Column E. Wisconsin Duty Days — Calculate

each team member’s Wisconsin duty days, as defined

Allocation of Income to Wisconsin

earlier, and enter the number on Schedule 2, column E.

Compensation earned by a nonresident for services

Column F. Wisconsin Percentage — Divide the

rendered as a member of a professional athletic team

amount in column E by the amount in column D, and

is allocated to Wisconsin based on a fraction, the

enter the result, carried to 4 decimal places, on Sched-

numerator of which is the number of duty days spent in

ule 2, column F.

Wisconsin rendering services for the team in any

manner during the taxable year and the denominator of

Column G. Total Compensation — Calculate each

which is the total number of duty days spent both in and

team member’s total compensation, as defined earlier,

outside Wisconsin during the taxable year.

and enter the amount on Schedule 2, column G.

Duty days are included in the fraction for the taxable

Column H. Wisconsin Compensation — Multiply

year in which they occur, including where a team’s

the amount in column G by the percentage in column F,

official pre-season training period through the last game

and enter the result on Schedule 2, column H.

in which the team competes, or is scheduled to com-

pete, occurs during more than one taxable year.

Column I. Federal Adjusted Gross Income — For

each team member who is participating only in this

Days during which a member of a professional athletic

Form 1CNA, enter the member’s federal adjusted gross

team is on the disabled list, does not conduct rehabilita-

income from federal Form 1040 on Schedule 2, column

tion activities at facilities of the team, and is not other-

I. Note: If this information is not available, you must

wise rendering services for the team in Wisconsin, may

compute the team member’s Wisconsin tax using the

not be considered duty days spent in Wisconsin.

alternate method described in the instructions below for

However, all days on the disabled list are included in

Schedule 2, column K.

the total duty days spent both in and outside Wisconsin.

For each team member who is participating in more

Travel days that do not involve either a game, practice,

than one Form 1CNA, do not fill in column I. You must

team meeting, promotional caravan, or other similar

compute the team member’s Wisconsin tax using the

team event may not be considered duty days spent in

alternate method described in the instructions below for

Wisconsin but are considered in the total duty days

Schedule 2, column K.

spent both in and outside Wisconsin.

Column J. Filing Status — For each team member

whose federal adjusted gross income was reported in

column I, enter the appropriate designation for the

Line-by-Line Instructions

member’s filing status in 1998: S for single, H for head

of a household, MFJ for married filing a joint return, and

Fill in Schedule 2 of Form 1CNA first; then enter the

MFS for married filing a separate return.

totals from Schedule 2 on Schedule 1.

Note: To use the joint return filing status, the team

Schedule 2

member’s spouse cannot have any income taxable by

Wisconsin.

Columns A through C. Name and Address,

Social Security Number, and State of Legal Resi-

Do not fill in column J for any team member whose tax

dence — Enter the information requested concerning

must be computed under the alternate method.

the nonresident team members who qualify and are

Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 Page 5

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