New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 151 - New York State Income Tax Returns And Liabilities › Section 151.18 - Group New York State nonresident personal income tax return for nonresident professional athletes

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 General. Notwithstanding any other provision of this Subchapter, a qualified
					 nonresident member of a professional athletic team required to file a New York
					 State personal income tax return pursuant to section 651  of the Tax Law (see section
					 151.2 
					 of this Part) may, in lieu of filing an individual New York State personal
					 income tax return, elect to be included on a group nonresident income tax
					 return (hereinafter referred to in this section as group return). All
					 participating individuals must have the same accounting period.
(b) Definitions. For purposes of this
					 section:
(1) The term professional athletic
					 team includes any professional sports team, including, but not limited to, a
					 baseball, basketball, football, soccer, or hockey team. A team is a single
					 organization represented by a number of persons associated together in
					 collective play and supporting duties. Affiliated teams that compete in
					 different leagues shall be considered separate teams (e.g., major and minor
					 league teams).
(2) The term member
					 of a professional athletic team shall include employees who are active players,
					 players on the disabled list, and any persons required to travel and who travel
					 with and perform services on behalf of a professional athletic team on a
					 regular basis. This includes, but is not limited to, coaches, managers, and
					 trainers.
(3) The term qualified
					 member of a professional athletic team means a member of a professional
					 athletic team who meets all of the following conditions:
(i) the member must be a nonresident
					 individual of New York State for the entire taxable year;
(ii) the member must not have maintained a
					 permanent place of abode in New York State at any time during the taxable
					 year;
(iii) if such member or such
					 member's spouse received compensation which is considered to be New York State
					 source income, pursuant to section
					 132.22 
					 of this Title, from more than one professional athletic team during the taxable
					 year, such member or spouse is included on a group return for each team. In no
					 event shall a member or a member's spouse be allowed to file on a group basis
					 for the same taxable year in which a New York State individual income tax
					 return is filed for such member or member's spouse;
(iv) the member and member's spouse must:
(a) have no income derived from or connected
					 with New York State sources for the entire taxable year other than compensation
					 received for services rendered as a member of a professional athletic team (as
					 determined pursuant to section
					 132.22 
					 of this Title). However, nonresident members with New York source income from
					 sources other than a professional athletic team may be eligible to file on a
					 group return under the provisions of section
					 151.21 
					 of this Part;
(b) not be subject to
					 the minimum income tax (see section 602  of the
					 Tax Law); or
(c) not be subject to
					 the separate tax on the ordinary income portion of a lump sum distribution (see
					 section 603  of the Tax Law); and
(v) the member of a professional
					 athletic team must waive the right to claim:
(a) the New York standard or itemized
					 deduction;
(b) dependent
					 exemptions;
(c) any credits against
					 New York State personal income tax; and
(d) the exclusion against the total of wages
					 for purposes of the City of New York or City of Yonkers Nonresident Earnings
					 Taxes.