Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return

Instructions for Schedule NRA-Duty Day Detail

The Louisiana income tax of a nonresident professional athlete

Duty days shall also include days on which a member of

is attributable to the Sports Facility Assistance Fund, as created

a professional athletic team renders a service for a team

by R.S. 39:100.1. Schedule NRA - 1 and Schedule NRA-Duty

on a date that does not fall within the period described in

Day Detail must be attached to Form IT-540B-NRA in order to

the general definition of duty days above, for example,

comply with the statute.

participation in instructional leagues, the Pro Bowl, or

other promotional caravans. Rendering a service includes

A professional athlete is defined as an athlete that either

conducting training and rehabilitation activities, but only if

plays for a professional sports franchise or who is a member

conducted at the facilities of the team.

of a professional sports association or league. This reporting

requirement includes all employees who are active players,

II.

Included within duty days shall be game days, practice

players on the disabled list, and any other persons required to

days, days spent at team meetings, promotional caravans,

travel and who do travel with and perform services on behalf of

and preseason training camps, and days served with the

a professional athletic team on a regular basis. This includes,

team through all postseason games in which the team

but is not limited to, coaches, managers, and trainers.

competes or is scheduled to compete.

III. Duty days for any person who joins a team during the

NAME AND SOCIAL SECURITY NUMBER

season shall begin on the day that person joins the team,

Enter your name and Social Security Number in the spaces

and for a person who leaves a team shall end on the day

provided.

that person leaves the team. If a person switches teams

during a taxable year, a separate duty day calculation shall

PROFESSIONAL SPORTS ASSOCIATION OR LEAGUE

be made for the period that person was with each team.

In the space provided, indicate the professional sports

association or league you are affiliated with.

IV. Days for which a member of a professional athletic team

is not compensated and is not rendering services for the

“Professional sports association or league” means any of the

team in any manner, including days when the member of

following:

a professional athletic team has been suspended without

Professional Golfers Association of America (PGA Tour);

pay and prohibited from performing any services for the

team, shall not be treated as duty days.

National Football League (NFL);

Days for which a member of a professional athletic team is

National Basketball Association (NBA);

on the disabled list shall be presumed not to be duty days

National Hockey League (NHL);

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

East Coast Hockey League (ECHL);

duty days spent within and without the state.

Pacific Coast League (PCL).

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

team meeting, promotional caravan, or other similar team

SPORTS FRANCHISE AFFILIATION – In the column

event are not considered duty days spent in the state, but

designated “Name of Professional Sports Franchise” enter the

shall be considered duty days spent within and without the

name of the professional sports franchise you are affiliated

state.

with. “Professional sports franchise” means a member team of

Dates of Duty Days From (MM/DD) – In this column enter the

a professional sports association or league.

dates duty days begin in Louisiana.

In Section I of Schedule NRA-Duty Day Detail – Complete a

Dates of Duty Days To (MM/DD) – In this column enter the

single line of Schedule NRA-Duty Day Detail for each event

dates duty days end in Louisiana.

where income was earned in Louisiana.

NAME OF SPORTS FACILITY – In the column designated

In Section II of Schedule NRA-Duty Day Detail – Complete a

“Sports Facility at Which Income Was Earned” enter the name

single line of Schedule NRA-Duty Day Detail for each team that

of the arena /stadium/course where the event was held. For

you were a member of which did not have activity in Louisiana.

example: Louisiana Superdome, Baton Rouge River Center,

In Section III of Schedule NRA-Duty Day Detail – Enter the

Zephyr Field. Also include the name of the Louisiana city in

total duty days associated with each team in Section I and II

which the facility is located. If you have zero duty days in

above. Total duty days should not be more than 365.

Louisiana for a team, enter “none” as the sports facility.

An explanation of each column is given below.

TOTAL DUTY DAYS – In the column designated “ Total Duty

Days,” enter the total duty days associated with the team.

DUTY DAYS IN LOUISIANA –

In the column designated

“Number of Duty Days in Louisiana,” enter the total duty days

associated with the event.

Duty Days are defined as follows:

“Duty days” means all days during the taxable year from the

beginning of the professional athletic team’s official preseason

training period through the last game in which the team

competes or is scheduled to compete.

Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return - 2011 Page 10

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