Allen was just drafted as a professional baseball player for the Wisconsin Blackbirds, a new team in the National League. Allen is a Wisconsin resident. He was told by some teammates that he should contact a tax professional regarding “duty days” and state taxable income. He will be playing one game in Los Angeles and one in Pennsylvania this season. He wants to know what a “duty day” is and whether it affects his state taxable income. Will he have to pay state taxes in California and in Pennsylvania? Is there a difference in how California and Pennsylvania determine taxable income for nonresidents? Is there a different treatment for different sports for either state?

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A duty day is a day on which a player is required to report for and participate in team activities i... View the full answer