If the Yankees aren't able to re-sign Hiroki Kuroda, their offseason will become much tougher.

He rejected New York's one-year, $13.3 million qualifying offer on Friday.

The team is currently without a proven No. 2 or No. 3 behind CC Sabathia, although they would like to retain both Kuroda and Andy Pettitte.

Still, by rejecting the one-year offer, Kuroda could cloud New York's plans for 2014. Brian Cashman plans to get the team below the $189 million luxury tax threshold for the 2014 season.