Nonresident professional athletes.

(i) Any professional athletic team electing to make group installments (see paragraph [a][4] of this section) on behalf of its electing qualified nonresident members (for the definition of a “qualified member of a professional athletic team” see section 151.18[b][3] of this Title) must first obtain permission from the Department of Taxation and Finance to file a group New York State nonresident personal income tax return for such nonresident members in accordance with the requirements and conditions described in section 151.18 of this Title.

(ii)

(a) A professional athletic team must make such group required installments on forms and in the manner prescribed by the Department of Taxation and Finance. The group required installments must contain the name and address of the professional team and the same special identifying number assigned to such team by the department for the purpose of filing a group New York State nonresident personal income tax return.

(b) The first group installment must include a detailed schedule showing:

(1) the name and address of the professional team;

(2) the special identifying number;

(3) the taxable year for which the group installment is being made; and

(4) the names (in columnar form and in alphabetical order by last name or other order acceptable to the Department of Taxation and Finance), addresses, social security numbers and amounts of estimated tax of the participating members.