Cuban free-agent pitcher Aroldis Chapman is unlikely to sign with a team before the end of 2009. That means he won't be able to receive his bonus prior to the end of the year, which will have unfortunate tax implications for the youngster. If he signs in 2010, Chapman's bonus will be eligible to be taxed by the U.S. government. "Signing bonuses that are received outside the U.S., by a non-U.S. resident, and in a tax year in which the person did not work in the U.S., are not subject to U.S. taxation," wrote agent Joe Kehoskie in an e-mail to ESPN.com. "As far as I'm aware, neither the Hendricks brothers nor Rodney Fernandez (who represent Chapman) have ever completed a contract for a foreign free agent, so I bet this issue flew right under their radar. Right now, it's shaping up as a $3 million (or more) loss for Chapman. "For most players, the net effect is that they pay 20% or 25% in taxes at home instead of 35% or 40% in total state and federal taxes in the U.S.," Kehoskie added. "Thus, it can be a nice savings, but it's not a windfall for the average player from Latin America. For Chapman, however, his residency in tax-free Andorra could have resulted in several million dollars in tax savings -- savings that, with 2010 only days away, now seem all but lost."