Thursday, April 16, 2015

Jock Tax a Burden? : Compared to What?

I guess this is a burden for many athletes that are not in the top tier of their sport where the big money resides. Still, for many in professional sport, the wages are substantial even if you are just a rookie, so if the taxes are a burden, the wages needed to pay the tax aren't much of a burden given the money they are earning.

It all boils down to the old saying that life for all of us is just death and taxes - and sadly so.

Jock Tax Gives Professional Athletes Additional Burden
Source: Erik Brady, "Tax season quite taxing for professional athletes," USA TODAY, April 14, 2015.

April 15, 2015

Most people file state income taxes in the states where they reside. However, professional athletes have an additional burden: They must file returns for many of the states and some of the cities where they play, a levy commonly known as the jock tax. Jock taxes are a multistate thicket of complexity on top of the usual taxing complexities of taxes.

Taxpayers typically get credits on their state tax returns for taxes paid in other states, unless they reside in states that do not tax income, such as Florida and Texas, which are popular places for pro athletes to live.

Most states and cities base jock taxes by measuring "duty days". A few states divide the number of games played in the state by the number of games in the season. Pittsburgh's tax, for example, known as the Nonresident Sports Facility Usage Fee, has been in place since 2005. Teams pay the city directly and withhold income from players' checks. City jock taxes come in addition to state jock taxes — so Pennsylvania's 3.07 percent state income tax is added to Pittsburgh's 3 percent flat fee for a blended tax rate of more than 6 percent. City taxes are typically not credited on state returns, though there is an exception is New Jersey, which allows credits for city taxes paid in Philadelphia.

Tax deductions for athletes include agent fees, union dues, business meals (including rookies who are expected to take veterans to dinner in many team sports) and expenses related to training, including personal trainers, training equipment, massage therapy and travel expenses that are directly related to training.
 

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