Multi-State and Cross-Border Tax Planning for a Professional Hockey Player

A Cana­di­an-res­i­dent pro­fes­sion­al hock­ey play­er earned income across mul­ti­ple US states over the course of a sea­son, cre­at­ing over­lap­ping state fil­ing oblig­a­tions along­side his Cana­di­an and US fed­er­al tax respon­si­bil­i­ties. We mapped his game-by-game duty days to allo­cate income cor­rect­ly under each state’s jock tax rules, coor­di­nat­ed his for­eign tax cred­it posi­tion between Cana­da and the US, and pre­pared every required state, fed­er­al, and Cana­di­an return. Out­come: dou­ble tax­a­tion was elim­i­nat­ed and his fil­ings were ful­ly rec­on­ciled across every juris­dic­tion he played in.