Player Education
The jock tax is the most expensive thing nobody talks to you about.
Every game you play in a different state or province triggers a separate tax filing obligation. Most accountants don't know it exists. Most players overpay without realizing it.
What It Is
A tax on every game you play away from home.
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. If we can get creative and offset some or all of those taxes, it could mean a substantial amount back in your pocket.
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. For hockey players, this means filing tax returns in every state and province where you played a road game during the season. Most NHL players typically file in 8 to 18 state and provincial jurisdictions per season, depending on division alignment, cross-border travel, and postseason play — exact count varies year-to-year and by individual player. AHL and ECHL players face similar complexity with even tighter margins.
How It Works
The calculation most accountants get wrong.
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. Different states use different allocation methods. Some count game days only. Some count all duty days. Some use a “games played” ratio. And some have de minimis thresholds that exempt athletes who earn below a certain amount.
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 most accountants miss it.
Most CPAs have never worked with a professional athlete. They don't know the jock tax exists, let alone how to file it correctly across multiple jurisdictions. The result? Missed filings, penalties, and overpayments players often don't see until the cumulative cost lands 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.
Stop overpaying. Start with a conversation.
Book your Opening Faceoff call. We'll walk through your jock tax situation and show you what you might be leaving on the table.
Book Your Opening Faceoff