Hate doing your taxes? Be thankful you don’t have to do an MLB player’s books 讨厌报税吗？那你应该庆幸自己不用处理大联盟球员那种等级的帐务 https://reurl.cc/8eXpR4 When Spencer Torkelson was 19, his father, Rick, had a realization that later sa ved Torkelson three-quarters of a million dollars. 当 Spencer Torkelson 19岁时，他的父亲Rick有了一个领悟，而这替Torkelson 省下了 75 万美元 Undrafted out of high school, Torkelson matriculated to Arizona State and starte d torching college pitching, eventually crushing Barry Bonds’ school record for home runs by a freshman. “I was thinking, ‘Oh my God, this kid’s going to ge t drafted in the first round,”’ Rick recalled earlier this week. 高中毕业後未被选秀的 Torkelson进入亚利桑那州立大学就读，开始痛击大学投手，最终打 破了Barry Bonds的校史新人全垒打纪录 「我当时心想：天啊，这孩子一定会在第一轮被选中」Rick 本周稍早回忆道 The next time Rick filed his son’s taxes, the only income to report was from wo rk on a Christmas tree farm. “Just a piddly little tax return,” Rick said. But because Torkelson was living year-round in Arizona, where his parents owned a c ondo, Rick filed his son’s return as a resident of Arizona instead of his home state, California. That distinction mattered immensely in 2020 when Torkelson la nded a not-so-piddly $8.4 million signing bonus from the Detroit Tigers. 下一次Rick帮儿子报税时，唯一的收入来自圣诞树农场的工作 「只是个微不足道的小额报税」他说 但因为Torkelson一年到头都住在亚利桑那（父母在当地有公寓） Rick 将他的报税身份申报为亚利桑那州居民，而不是原本的加州 这个差别在2020年变得极为重要 当时Torkelson从底特律老虎拿到一笔不再微不足道的 840万美元签约金 Because he had established Arizona residency, the difference in state tax rates saved Torkelson $760,000. 由於他已经建立亚利桑那州的居住身份，州税差异让Torkelson省下了76万美元 For Major League Baseball players, tax season is a complicated beast, and minor details can have major consequences. Torkelson’s parents are both certified tax professionals, running the family business, Torkelson & Associates, in Petaluma , Calif. Few players have that luxury. Instead, many find themselves mystified t he first time their club mails them a teetering stack of W-2s in the offseason o r they overhear older teammates talking about S Corps, LLCs and K-1s. 对於大联盟球员来说，报税季非常复杂，细节上的差异可能造成重大影响 Torkelson的父母都是合格的税务专业人士，在加州Petaluma经营家族公司 Torkelson & As sociates 很少有球员有这种条件，更多人是在休赛季第一次收到球队寄来一大叠W-2 表格 或听到资深队友谈论S Corp、LLC、K-1 时感到一头雾水 These days, it’s almost unheard of for an MLB player to do his own taxes. 如今大联盟球员几乎不会自己报税 “I think you’d be insane,” Cleveland Guardians outfielder Steven Kwan said. I t’s not that he’s above it. It’s that he knows it’s incredibly complex. Like other pro athletes and entertainers, MLB players are taxed per day in most citi es, states and countries where they perform. Each paycheck can spiral into a mul ti-state accounting nightmare. 「我觉得那样的人一定疯了」克里夫兰守护者外野手Steven Kwan说 不是他自认高人一等，而是因为他知道这有多复杂，和其他职业运动员与艺人一样 大联盟球员在大多数比赛所在地（城市、州甚至国家）都是按天课税，每一张薪水支票都可 能变成跨多州的会计恶梦 “Taxes are an athlete’s biggest lifetime expense,” said Jacob Turner, a forme r MLB first-round pick and co-founder of Moment Private Wealth in St. Louis, “a nd one they often don’t think about.” 「税金是运动员一生中最大的支出」前大联盟首轮选秀、现为 Moment Private Wealth共同 创办人的 Jacob Turner表示 「而且他们往往没有多想这件事」 In 2015, then-Pittsburgh Pirates star Andrew McCutchen mistakenly left his pay s tub in the visiting clubhouse at Wrigley Field. A photo of it was later posted t o the internet. While fans were shocked to see a pay stub grossing $820,000 for the pay period, it was equally illuminating to see taxes and deductions swallowi ng 48 percent of the total. The list of states and municipalities taking a bite of McCutchen’s earnings ran too long to fit on the page — and it was only six weeks into the regular season. 2015 年当时效力匹兹堡海盗的球星Andrew McCutchen 不小心把薪资单留在小熊主场的客队 休息室，之後照片被上传到网路 球迷虽然对单期薪资高达82万美元感到震惊，但更让人印象深刻的是税金与扣除项目吞掉了 48% 而且列出扣税的各州与城市长到连页面都放不下——而那时球季才进行六周 “It’s no surprise what I make,” McCutchen said at the time. “It is a surpris e, I’m sure, for people to see all those taxes that get taken out.” 「我赚多少不是秘密」McCutchen 当时说 「但大家看到被扣掉这麽多税，一定会很惊讶」 It’s not just players getting taxed everywhere they play. That’s also the case for umpires and each club’s full-time traveling party, from the manager and co aching staff to the broadcasters and production crew. 不只是球员，裁判与球队的整个随队人员——包括总教练、教练团、转播员与制作团队—— 也都会在各地被课税 Will Flemming, the Boston Red Sox’s radio play-by-play broadcaster for WEEI, sa id, “The Red Sox track it all for me, and I get 25 W-2s.” A road series in Tam pa is a lot cheaper for Flemming than one in San Francisco, as Florida is one of nine states imposing no income tax, though the latter means time with his broth er, San Francisco Giants broadcaster Dave Flemming. 波士顿红袜电台播报员Will Flemming 表示：「红袜帮我追踪所有资料，我会收到 25 张 W -2」 对他来说在坦帕客场比赛比旧金山便宜得多，因为佛州没有课所得税（全美九个之一），不 过去旧金山则能见到在巨人队工作的哥哥 Dave Flemming Retired pitcher Ross Stripling is more financially savvy than most major leaguer s; a finance major at Texas A&M, he became a licensed stock broker while in the minor leagues. But he only took basic accounting classes. So, Stripling had his dad’s accountant handle his tax returns until after his first MLB season, at wh ich point the overwhelmed accountant suggested he find someone who specialized i n athletes’ accounting. 退休投手Ross Stripling在财务方面比多数球员精明；他在德州农工主修金融，还在小联盟 期间取得证券经纪人执照 但他只学过基础会计，因此一开始由父亲的会计师替他报税，直到大联盟首季後，该会计师 因负担过重建议他找专门处理运动员税务的人 “You need a CPA that’s specifically versed in an athlete’s problems,” Stripl ing said, “because I guarantee my dad’s guy in West Texas had never dealt with a Canadian tax return.” 「你需要一个熟悉运动员问题的会计师」Stripling 说 「我敢保证我爸在西德州的会计师从没处理过加拿大报税」 Many players fail to fully consider taxes until well after receiving their first paychecks in the big leagues, where the minimum salary this season is $780,000. The MLBPA is not permitted to provide tax guidance to players — it can help wi th certain disputes and can attack “jock taxes,” as it did successfully last y ear in Pittsburgh, alongside the NFL and NHL players’ unions — but agents and financial advisors regularly refer players to tax professionals. Some agencies h ave in-house accountants. 许多球员直到拿到大联盟第一笔薪水（本季最低薪为78 万美元）後很久，才真正开始重视 税务 大联盟球员工会不能提供税务建议——但可以协助处理争议，并曾与 NFL、NHL 工会合作成 功挑战「运动员税」——因此经纪人与理财顾问通常会转介专业税务人员，有些经纪公司甚 至内建会计团队 Steven Piascik, a partner and athletes practice leader in CohnReznick’s Private Client Services, wrote in an email: “Even the most seasoned family accountant might not be prepared to handle 20 different state returns and foreign tax credi ts.” Because athletes don’t earn their income in one place, and because each p lace can tax a portion of their income, and because tax law can vary widely from one jurisdiction to the next, well, it’s not hard to see why Piascik and his c olleagues are so busy this time of year. CohnReznick私人客户服务部门合夥人兼运动员业务负责人Steven Piascik在电子邮件中表 示：「即使是经验最丰富的家庭会计师，也未必能处理20个不同州的报税与海外税额抵免」 由於运动员收入来自多地、各地都可能课税，而且法规差异极大，因此不难理解为何这个时 期他们会如此忙碌 The first step an accountant might take is to cast a critical eye upon the W-2. 会计师第一步通常是仔细检视W-2 表格 “That’s big,” Stripling said. “Are your feet where the schedule says they ar e?” 「这很重要」Stripling 说 「你的实际所在地，是否和赛程一致？」 Accountants create a duty-day schedule by having players precisely track their t ravel. If a player spends an off day at home versus a road city, or rehabs an in jury in Florida instead of the club’s home stadium, or goes on a minor-league r ehab assignment, the tax implications change. Often, accountants find that the t eam withheld too much money. Sometimes a player yo-yoing between the majors and minors, where pay is lower, will wind up in the wrong tax bracket. 会计师会透过球员详细记录行程，建立「工作日」分配，如果球员在休息日待在家里而非客 场城市，或在佛州复健而不是主场，或进行小联盟复健赛，税务影响都会不同，很多时候球 队其实预扣太多税，有些在大联盟与小联盟之间升降的球员，甚至可能被归入错误的税率级 距 Another key factor, as in Torkelson’s case, is residence state. A player employ ed by the Los Angeles Dodgers or San Diego Padres can’t avoid that more than ha lf his salary will be subject to California’s high tax rate, but establishing r esidency in a low- or no-tax state can protect endorsement deals and other non-p erformance-related compensation. 另一个关键因素是居住州，像效力洛杉矶道奇或圣地牙哥教士的球员，无法避免超过一半薪 资适用加州高税率，但若在低税或免税州建立居住身份，可以保护代言收入与其他非比赛所 得 “What you’re trying to avoid is having everything pulled into [a high tax stat e],” said Thomas Giordano-Lascari, partner in Greenberg Glusker’s Private Clie nt Services Group. 「你要避免的是所有收入都被拉进高税州课税」Greenberg Glusker 合夥人 Thomas Giorda no-Lascari说 There are numerous strategies athletes can deploy to spread out income and lower their lifetime tax bill. Stripling leaned into tax-efficient investments and ma ximized his retirement accounts. Some players set up an S Corp or LLC for endors ement income. Others form charitable foundations. Signing bonuses, deferrals and incentives all bring different tax considerations into play. 运动员可以透过多种策略分散收入、降低终身税赋，Stripling采用节税型投资并最大化退 休帐户，有些球员为代言收入设立 S Corp 或 LLC，也有人成立慈善基金会，签约金、延迟 给付与奖金机制，都各自涉及不同的税务考量 “You need a pretty good accounting team because it gets so complicated,” Giord ano-Lascari said, adding that some players from outside the United States and Ca nada have additional tax obligations in their home country. “Each state and eac h country is its own unique animal.” 「你需要一个很强的会计团队，因为这实在太复杂了」他说 并补充一些来自美加以外的球员还有母国税务义务 「每个州、每个国家都是完全不同的体系」 In 2012, before his second big-league season, reliever Jared Hughes sat in front of his computer, plopped a pile of W-2s on the table and opened his tax filing software. He’d started the previous season at Double-A Altoona, climbed to Trip le-A Indianapolis and then gotten called up to join the Pirates. Every night for a week, Hughes sat there adding new states to his return, slogging his way thro ugh until he finally finished, becoming one of the few major leaguers to say he did his own taxes at least once. 2012 年，在第二个大联盟球季前，中继投手Jared Hughes坐在电脑前，把一堆 W-2堆在桌 上，打开报税软体 他前一季从 2A的Altoona打到3A的Indianapolis，最後升上大联盟加入海盗 一整周他每晚都在报税表中新增州别，苦撑完成，成为少数至少亲自报过一次税的大联盟球 员 “After that,” he later recalled, “I realized it was time to get an accountant .” 「之後我才明白，是时候找会计师了」他回忆说 Now working as the Los Angeles Angels’ director of minor league pitching, Hughe s hasn’t touched tax software in over a decade. “I’m not sure I’ll ever go b ack to TurboTax,” he said this week. 现在担任洛杉矶天使小联盟投手总监的Hughes，十多年来再也没碰过报税软体 「我应该不会再回去用TurboTax了」他说 Tigers reliever Will Vest, a finance major at Stephen F. Austin, is always on hi s iPad poring over the financials of his two Texas-based LLCs. He keeps his own books. 老虎队中继投手 Will Vest（本身是金融系）常常用 iPad研究自己两家德州 LLC 的财务， 他会自己记帐 “That’s almost like my escape,” Vest said. “Guys are like, ‘Why don’t you just get somebody to do that?’ I’m like, ‘I enjoy it.’” But filing his own taxes? Vest burst out laughing. He leaves that to the professionals. 「那几乎像是一种放松」Vest 说 「队友都问我为什麽不找人做，我说我喜欢」 但要自己报税？他当场大笑，还是交给专业人士处理 Torkelson’s parents no longer file his returns, either. Not that they couldn’t do it, Torkelson said, but they’d want to do it for free, and he’d feel bad f or burdening them with that complicated return on top of the 2,300 others that c ome across their desks. (This tickled his dad, who said it would only take about two hours.) Torkelson’s return is handled by a tax-preparation firm that’s pa rtnered with his agency, Boras Corp, though he still sends a copy to his parents to review. Torkelson的父母现在也不再替他报税，不是做不到，而是他们会想免费帮忙，而他不想让 父母在已经要处理约2300份报税的情况下再增加负担（父亲则笑说只要两小时） 目前由与其经纪公司Boras合作的税务公司负责，但他仍会把副本寄给父母审阅 For any player still trying to DIY their taxes, and realizing they may be in ove r their head, Torkelson has a recommendation. 对於仍想自己报税、但开始发现难以负荷的球员，Torkelson有个建议 “Torkelson & Associates,” he said. “I can give you their business card.” 「Torkelson & Associates」他说 「我可以给你名片」 Maybe he can get a referral bonus from the folks who run the place. 或许他还能从经营那家公司的人那里拿到一笔介绍奖金XD --

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