I cannot imagine what NBA player's accountants go through at the end of each year. I mean, there are, I believe, 22 states and the District of Columbia, who sponsor at least one NBA team. And I believe that NBA players are contracted, which should mean they'd file a schedule C (IRS), but would likely also have to file as a business in those states that don't have individual income tax like FL or TX....but that's only a guess.

No, they're ordinary employees, not independent contractors. They receive W-2s for their team salaries. An employment contract does not make an independent contractor.

Ira