R15-2C-605 Nonresident Professional Athletes Who Are Not Team Members

Individual nonresident professional athletes who are not members of a professional athletic team and whose income is event-oriented (for example, golfers, tennis players, boxers, and jockeys) shall allocate to Arizona income earned in Arizona and expenses allow- able in arriving at federal adjusted gross income that are allocable to the Arizona source income. Example: A professional golfer comes into Arizona to com- pete in a tournament. The golfer wins $150,000 prize money based on success in the tournament. The golfer must report the $150,000 to Arizona as Arizona income. The golfer may sub- tract expenses that are allowable in arriving at federal adjusted gross income and that are incurred in winning the $150,000. Historical Note New Section adopted by final rulemaking at 6 A.A.R. 4504, effective November 7, 2000 (Supp. 00-4). ARTICLE 7. REPEALED