Struggling to meet the IRS filing deadline today? Just be glad you aren’t a tour pro, who often have to file up to a dozen state tax returns, as well as some local returns, too, for states and cities looking to fill some budget gaps. “Everybody’s got their hand out,” says accountant Tim Carneval, who’s married to LPGA pro Janice Moody and has 30 tour pros as clients, including K.J. Choi and world No. 1 Stacy Lewis. In addition to paying tax on the prize-money earnings, Carneval also has to do what he calls a “duty-day” calculation to figure out how much money they owe on their endorsements. The formula is the days in the state or city divided by their total workdays of the year times their endorsement salary. It’s so time consuming that in most cases Carneval just files extensions. “It’s hard to get it all done,” he says. “Getting it done right is the most important thing.”












