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in which the team competes or is scheduled to com-

option-year buyout payments, expansion or reloca-

pete.

tion payments, or any other payments not related

to services rendered to the team.

a) Duty days shall also include days on which a

member of a professional athletic team renders a

b) “Bonuses” subject to the compensation calculation

service for a team on a date that does not fall

are:

within the period described in 3. For example,

1) bonuses earned as a result of play during the

participation in instructional leagues, the Pro Bowl

season, including performance bonuses,

or other promotional caravans. Rendering a service

bonuses paid for championship, playoff or bowl

includes conducting training and rehabilitation

games played by a team, or for selection to all-

activities, if conducted at the facilities of the team.

star league or other honorary positions; and

b) Included within duty days shall be game days,

2) bonuses paid for signing a contract, unless all

practice days, days spent at team meetings,

of the following conditions are met:

promotional caravans, and preseason training

a) the payment of the signing bonus is not

camps, and days served with the team through all

conditional upon the signer playing any

postseason games in which the team competes or

games for the team, or performing any

is scheduled to compete.

subsequent services for the team, or even

c) Duty days for any person who joins a team during

making the team;

the season shall begin on the day that person joins

b) the signing bonus is payable separately

the team, and for a person who leaves a team shall

from the salary and any other compensa-

end on the day that person leaves the team. If a

tion; and

person switches teams during a taxable year, a

c) the signing bonus is nonrefundable.

separate duty day calculation shall be made for the

period that person was with each team.

Recordkeeping Requirements

d) Days for which a team member is not compen-

Professional athletic teams filing on behalf of nonresident

sated and is not rendering services for the team in

team members shall keep adequate records to substantiate

any manner, including days when the team mem-

their determination or to permit a determination by the Tax

ber has been suspended without pay and prohib-

Commission of the team members’ team compensation

ited from performing any services for the team,

that was derived from or connected with sources in this

shall not be treated as duty days.

state.

e) Days for which a team member is on the disabled

Rounding off to Whole Dollar Amounts

list shall be presumed not to be duty days spent in

All entries must be reported in whole dollar amounts.

the state. They shall, however, be included in total

Tax Due

duty days spent within and outside the state.

If you owe tax on a composite return, the payment may be

Travel days that do not involve either a game,

sent electronically or paid by check.

practice, team meeting, promotional caravan or

other similar team event are not considered duty

PAYMENTEXPRESS on the Internet

days spent in the state. They shall, however, be

Pay tax online with a credit card or an electronic check

included in total duty days spent within and outside

(ACH debit) from your checking account. Pay in full or make

the state.

partial payments throughout the year. Each online payment

4. “Total compensation received from a professional

is subject to a service fee.

athletic team” means the total compensation received

•

Access PaymentExpress (paymentexpress.utah.gov)

during the taxable year for services rendered:

•

Enter the team EIN

a) from the beginning of the official preseason training

period through the last game in which the team

•

Follow the step-by-step instructions

competes or is scheduled to compete during that

Mail Payment

taxable year; and

•

Make check or money order payable to the Utah State

b) during the taxable year on a date that does not fall

Tax Commission,

within the period in 4(a), for example, participation

in instructional leagues, the Pro Bowl, or promo-

•

Write the team EIN, telephone number and “2003

tional caravans.

TC-65PA” on your check,

5. “Total compensation” includes salaries, wages, bo-

•

Enclose payment with your return - DO NOT STAPLE

nuses and any other type of compensation paid during

check to return, OR

the taxable year to a team member for services per-

•

If mailing payment separate from the return, mail or

formed in that year.

deliver the payment, with a payment coupon (TC-544),

a) Total compensation shall not include strike ben-

to the Utah State Tax Commission, 210 N 1950 W,

efits, severance pay, termination pay, contract or

Instructions For Tc-65pa - Utah Composite Return For Nonresident Professional Team - Utah State Tax Commission Page 2

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