Update:
Oregon defines duty days as
(1)(a) General. Oregon source income of a nonresident individual who is a member of a professional athletic team includes that portion of such individual’s total compensation for services rendered as a member of a professional athletic team during the taxable year which, the number of duty days spent within Oregon rendering services for the team in any manner during the taxable year, bears to the total number of duty days spent both within and without Oregon during the taxable year.
(b) Special rule. Travel days that do not involve either a game, practice, team meeting, promotional caravan or other similar team event are not considered duty days spent in Oregon. However, such travel days shall be considered duty days spent within and without Oregon.
(2) Definitions. For purposes of this rule:
(a) The term “professional athletic team” includes, but is not limited to, any professional baseball, basketball, football, soccer or hockey team.
(b) The term “member of a professional athletic team” shall include those employees who are active players, players on the disabled list and any other persons required to travel and who do 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.
(c)(A) The term “duty days” shall mean all days during the taxable year from the beginning of the professional athletic team’s official pre-season training period through the last game in which the team competes or is scheduled to compete.
(B) Duty days shall also include days on which a member of a professional athletic team renders a service for a team on a date which does not fall within the aforementioned period (e.g., participation in instructional leagues, the “Pro Bowl” or promotional “caravans”). Rendering a service includes conducting training and rehabilitation activities, but only if conducted at the facilities of the team.
(C) Included within duty days, shall be game days, practice days, days spent at team meetings, promotional caravans and pre-season training camps, and days served with the team through all post-season games in which the team competes or is scheduled to compete.
(D) Duty days for any person who joins a team during the season shall begin on the day such person joins the team, and for any person who leaves a team shall end on the day such person leaves the team. Where a person switches teams during the taxable year, a separate duty day calculation shall be made for the period such person was with each team.
(E) Days for which a member of a professional athletic team is not compensated and is not rendering services for the team in any manner, including days when such member of a professional athletic team has been suspended without pay and prohibited from performing any services for the team, shall not be treated as duty days.
(F) Days for which a member of a professional athletic team is on the disabled list shall be presumed not to be included in total duty days spent within and without the state.
Arizona defines duty days as:
“all days during a taxable year from the beginning of a professional athletic team’s first regular game of the season through the last game in which the team competes.”
According the my client's stats, he played all games with the Eugene Emeralds in Oregon (Northwest League).
In July, there were 9 away games.
In August, there were 16 away games
In September, there were 6 away games.
In earned $8046 playing in the minors, he pitched in 10 games.
The Northwest League plays in Oregon, Washington (no state income tax), Idaho, and British Columbia (treaty with US, no tax owed).
So this kid has to file taxes in Illinois, Arizona, Oregon, and Idaho based on these days? ETA. He's probably too low income to have to file in those other states. His W2 shows withholding for AZ and Oregon.
Cathy
CathysTaxes