Quote:Good question. Maybe someone not as lazy as I has that answer. Anyone?

State Tax, City Tax, and Elsewhere 
Twenty-two states and the District of Columbia have NFL teams, eighteen of which charge state income taxes. Then there are nine cities that charge taxes of their own. No player will file the maximum number of returns since none of them will play in every state. Even so, a guy who lives in one state (with a state income tax) and plays for a team in another state, can easily end up filing one federal return, a stack of state returns, plus several city returns. 
 
This year, two NFL games were played in London, where the top tax rate is 45 percent. Players will receive a foreign tax credit against the amount paid in the United Kingdom, but only up to the top tax rate in the United States, which is 39.6 percent. One of the teams that traveled to England to play against the Jaguars was California's San Francisco 49ers. California has the dubious distinction of charging the highest personal income tax rate, now 13.3 percent. This means whatever salaries the 49ers earn will be reduced by roughly 60 percent in combined taxes (45 percent to the United Kingdom, 13.3 percent to the state of California, and 1.45 percent federal Medicare tax). Ouch!

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