Alternative Apportionment Method

830 CMR 62.5A.2 is designed to apportion to Massachusetts, in a fair and equitable manner, the total compensation for services of a non-resident member of a professional athletic team rendered as a member of such team. It is presumed that application of the foregoing provisions of 830 CMR 62.5A.2 will result in a fair and equitable apportionment of such compensation. Where it is demonstrated that the method provided under 830 CMR 62.5A.2 does not fairly and equitably apportion such compensation, the Commissioner may require such member of a professional athletic team to apportion such compensation under such method as the Commissioner prescribes, as long as the prescribed method results in a fair and equitable apportionment. A non-resident member of a professional athletic team may submit a proposal for an alternative method to apportion such compensation, where he or she demonstrates that the method provided under 830 CMR 62.5A.2 does not fairly and equitably apportion such compensation. If approved, the proposed method must be fully explained in the personal income tax return of the non-resident member of the professional athletic team.