Monthly Archives: September 2014

Much has been said about having the home court advantage. There are many disadvantages to being the away team as an athlete, but paying the home jurisdiction’s tax bill is probably not the first that comes to mind. Taxes for visiting athletes, or so called “jock taxes,” assess tax on income earned by nonresident athletes when they play or perform in another taxing jurisdiction. In general, these taxes are not all that different than the taxes assessed on all nonresident taxpayers. However, as was mentioned in Part I of this series, such nonresident taxes arguably impact athletes more heavily than taxpayers in other professions because athletes frequently travel to perform in numerous taxing jurisdictions, are highly compensated, and are easily identifiable when they perform in a particular taxing jurisdiction.

Much has been said about having the home court advantage. There are many disadvantages to being the away team as an athlete, but paying the home jurisdiction’s tax bill is probably not the first that comes to mind. Taxes for visiting athletes, or so called “jock taxes,” assess tax on income earned by nonresident athletes when they play or perform in another taxing jurisdiction. In general, these taxes are not all that different than the taxes assessed on all nonresident taxpayers. However, as was mentioned in Part I of this series, such nonresident taxes arguably impact athletes more heavily than taxpayers in other professions because athletes frequently travel to perform in numerous taxing jurisdictions, are highly compensated, and are easily identifiable when they perform in a particular taxing jurisdiction.