What is the electronic mandate for professional athletes?
The Department of Revenue has adopted Emergency Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns, including extension requests electronically. A nonresident individual must file Form IT-540B-NRA electronically if he or she is a professional athlete who earned income as a result of services rendered within Louisiana and is required to file a federal individual income tax return. Form IT-540B-NRA can be filed electronically through Louisiana File Online or through tax preparation software. LDR has made an exception to this rule for a nonresident, first time filer. Any nonresident professional athlete who has not previously filed with Louisiana, may file a paper copy of the Form IT-540B-NRA. A resident individual who is a professional athlete is also required to electronically
