Playing Pro Circuit Events as an Amateur

When I went to the $100,000 Midland Dow Corning Tennis Classic earlier this month, a notice taped to the tournament desk caught my eye. Entitled "USTA Amateur Reimbursement Procedures," you can read it in its entirety below.

With more and more juniors playing in Futures events--the men are already into their ninth Futures tournament here in the US, and the 128 qualifying draws always attract junior players--I thought posting this notice could help answer questions players, parents and coaches may have about how this is being handled this year.  Because the NCAA passed a special rule for tennis in 2013, allowing prospective student-athletes to earn $10,000 per calendar year without proving offsetting expenses, the process has been simplified, but enrolled student athletes are not included in that rule.

USTA Amateur Reimbursement Procedures

A prospective student-athletes is defined as someone who has not yet graduated from high school, but hopes to attend a college or university and compete on an intercollegiate tennis team

1. Prospective Student-Athletes(PSA) no long have to declare amateur status before event

2. PSA is allowed to receive up to $10,000 per calendar year

3. Non-American PSA WILL have the appropriate tax withheld from his/her prize money

4. PSA does not have to complete a Prospective Student-Athlete form until he/she has reached the $10,000 limit. It is the responsibility of the PSA to inform the supervisor when he/she has reached the limit and then the PSA must fill out the form and receive only monies for actual and necessary expenses. (Allowable expenses are listed on the back of the PSA form).

Currently Enrolled Student-Athletes (SA)
A student-athlete is defined as someone who has enrolled in a college or university and is participating on an intercollegiate tennis team. If a player has taken time off before completing eligibility, and wishes to remain eligible to return to college, this player will still be considered a student-athlete

1. Must complete the SA form for every event. The maximum prize money amount an individual can receive is based on round reached provided this amount does not exceed actual and necessary expenses. (Allowable expenses are listed on the back of the SA form).

2. The SA may count all days while competing in the event. NOTE: "While competing in the event" would normally mean that reimbursement may begin once the participant arrives on-site and registers for the event and would include the day(s) of competition, day(s) in between competition, as well as a day prior to and after the competition for traveling purposes, so 2 extra days for expenses.

3. NO tax will be withheld for any currently enrolled student-athlete

4. If the university pays all expenses for the SA then the check may be made payable to the university for all monies earned and the SA does not have to fill out the amateur reimbursement form. The university is responsible for keeping records of expenses for all their athletes.
============================================
Although I've tried, I have not been able to locate the USTA forms referred to above, but they are probably identical to the ITA forms, which can be found on their website.  Here is the PDF of the Prospective Student-athlete form (needed only if the $10,000 calendar year prize money threshold has been exceeded) and here is the PDF of the Enrolled Student-athlete form, which must be completed at every event.