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Jock tax multi-state allocation calculator

Add the states where an athlete plays and appears, with the days in each, and see the real multi-state tax — and how much a naive single-state estimate would understate it.

Sourced income (games + appearances)$300,000
Home stateresident — taxes worldwide income, credits taxes paid elsewhere
days
State worked inDaysState tax
California$26,906 sourced · 9% of days
20 days
$2,146
New York$20,179 sourced · 6.7% of days
15 days
$1,184
Georgia$10,762 sourced · 3.6% of days
8 days
$557
Add a state worked in:
Total state tax owed
$3,887
Single-state model showed
$0
+$3,887 a single-state view would miss
Duty-day allocation with a resident-state credit for taxes paid elsewhere. Appearance schedules and sourcing rules vary by state · estimate, not advice.
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What the jock tax is and how duty-day allocation works

The jock tax is the income tax that states levy on athletes for income earned within their borders. When an athlete plays a road game, runs a camp, or makes a paid appearance in another state, a slice of their income is sourced to that state and taxed there — even if they live somewhere with no income tax. The standard method is duty-day allocation: the share of total work days spent in each state determines the share of income that state can tax. This calculator applies that allocation across every state you add, then nets it against a resident-state credit so the same dollar isn't taxed twice.

Why a single-state estimate understates the bill

A planner who only models the home state misses every nonresident dollar — and for a Florida or Texas resident with no home-state tax to credit, those nonresident taxes are pure additional cost. The gap between the naive single-state number and the real multi-state total is exactly what this tool surfaces. To fold jock tax into a full S-Corp, QBI, and quarterly-estimate plan, use the SidelineWealth planner.

Frequently asked

What is the jock tax?
States tax income earned within their borders, including by visiting athletes. Income is generally allocated by 'duty days' — the share of work days spent in each state — so a road game in a high-tax state creates tax there even for a no-income-tax-state resident.
Does living in a no-tax state like Florida or Texas avoid the jock tax?
No. A Florida resident still owes tax on days worked in California, New York, and other taxing states. Their home state simply has no tax to credit against it, so the nonresident tax is a real, additional cost a single-state estimate misses.
How is double taxation avoided?
The resident state generally grants a credit for income taxes paid to other states on the same income, so the same dollar isn't taxed twice — though the higher of the two rates effectively applies.
Is this an exact figure?
It's a planning estimate. Real appearance schedules, sourcing rules, and reciprocity agreements vary by state. Build a full plan and confirm with a CPA before filing.
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