California tax collectors could be the winners so far as Phil Mickelson is still a California resident as he is on pace for a 72-hole record in any PGA event. With a 12.3% state income tax rate that Mickelson threatened to flee, they could get $135,300.
However, since the money is all earned Arizona, that state may collect $276,940 on all $6.1 million earned in their state Sunday based on their more reasonable 4.54% tax rate. Athletes and other high earners generally have to break down their income by where it was earned and spread their state tax payments accordingly.
I will leave the specifics up to the golfers’ accountants. What we do know is that a 64 Sunday would let Mickelson top the 254 shot by Tommy Armour III at the Valero Texas Open in 2003.
|Golfer||Year||Event||Rd 1||Rd 2||Rd 3||Rd 4||Total|
|Phil Mickelson||2013||Phoenix Open||60||65||64||189|
|Tommy Armour III||2003||Valero Texas Open||64||62||63||65||254|
|Steve Stricker||2009||Bob Hope Classic||65||67||61||62||255|
|Mark Calcavecchia||2001||Phoenix Open||65||60||64||67||256|
|Russell Henley||2013||Sony Open||63||63||67||63||256|
|Mike Souchak||1955||Texas Open||60||68||64||65||257|
|Tiger Woods||2007||Tour Championship||64||63||64||66||257|