Player Education
The jock tax is the most expensive thing nobody talks to you about.
Most road games create a tax filing obligation — though not in Florida, Texas, Tennessee, Nevada or Washington, which have no state income tax. Most accountants don't know the rules exist. Most players overpay without realizing it.
What It Is
A tax on the days you work in someone else's state.
One of the biggest levers you have financially is managing all the taxes you have to pay. Jock tax is the term we use for all the different state tax returns you're required to file as a hockey player. Where those taxes can legitimately be reduced or credited, that money stays with you — how much depends entirely on your residency, your contract and your schedule.
If you play a game in California, California wants a piece of the income you earned that day — even if you live in Nevada, Florida, or Alberta. Not every road game does this: five NHL states have no income tax at all — Florida, Texas, Tennessee, Nevada and Washington — and Washington, D.C. cannot tax visiting players. But a handful of cities tax you on top of the state, including Philadelphia, Pittsburgh, Detroit, Columbus and St. Louis. Most NHL players end up with a filing nexus in roughly 19 to 25 jurisdictions per season — about 13 states, 5 cities and Canada. The schedule sends every team into most arenas, so the count is roughly the same for every player, though the exact count varies by year and by player. AHL and ECHL players face similar complexity with even tighter margins.
How It Works
How the calculation actually works.
The basic formula divides your income by “duty days” — the total number of days you were required to be available for team activities (games, practices, training camp, travel days). Each state gets a share based on the number of duty days you spent there.
But the details are where it gets complicated. Duty days are the United States standard, and the main alternative is gone — the Ohio Supreme Court struck down Cleveland's games-played method in Hillenmeyer v. Cleveland (2015). What still varies is what counts as a duty day, and how each state treats filing thresholds. Those thresholds generally govern whether a return is required, not whether the income is taxable, and a player with substantial total income usually files regardless.
Example: How it adds up
* Tax rates and filing requirements vary by jurisdiction and are subject to change. This is for educational purposes only — consult a qualified tax professional for current rates and filing requirements specific to your situation.
The Gap
Why it gets missed.
A CPA who does excellent work for business owners may simply never have had a client whose income has to be split across twenty jurisdictions, because hardly anybody's does. It's not a knowledge gap so much as a caseload gap — and what falls through it is missed filings, penalties and overpayments that often don't surface until years later.
Some states are aggressive about enforcement. They track your game schedule. They know when you played in their state. And if you didn't file, they'll come find you — with interest and penalties.
The strategy isn't just about filing correctly. It's about understanding which credits offset which obligations, how your home state residency affects the calculation, and whether restructuring your compensation could reduce the total burden.
Our Approach
Jock tax isn't an add-on. It's a core competency.
Find out where you actually stand.
Book your Opening Faceoff call. We'll walk through your jock tax situation and tell you plainly what we see.
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