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State Taxation

  • New York’s Convenience Rule Continues to Be Tested—The Zelinsky Case

    By:
    Brian Gordon, CPA
    |
    Nov 1, 2025
    This article addresses the most recent challenge to the New York State Tax Department’s rule, which we refer to as “The Convenience Rule” in the Matter of Edward A. and Doris Zelinsky for the tax years 2019 and 2020.

  • As State Payroll Deduction IRA Mandates Take Effect, Enhanced Federal Tax Credits Can Facilitate Employer-Sponsored Retirement Plan Exemption

    By:
    Andrew E. Roth, JD, LLM (taxation), and Mark T. Hamilton, JD, LLM (taxation)
    |
    Oct 1, 2025
    Many states have enacted or are in the process of enacting or implementing legislation requiring employers to facilitate their employees’ enrollment in state-sponsored payroll deduction individual retirement account (IRA) programs.

  • Coast-to-Coast Tax Residency: New York & California Case Studies

    By:
    Daniel P. Kelly & Joseph F. Tantillo, Esq.
    |
    Oct 1, 2025
    In the August 2025 TaxStringer, we examined the tax residency rules for California and New York. The publication detailed the California and New York income tax residency tests, exceptions to the primary rules, presumptions of residency, and residency safe harbors, as well as key factors and actions affecting tax residency in New York and California, and other relevant considerations. We also surveyed income tax residency rules across the United States.

  • New Jersey Inheritance Tax

    By:
    James Lynch, CPA, JD
    |
    Oct 1, 2025

    New York practitioners should be aware of the New Jersey Inheritance Tax. This tax, in place since 1892, imposes a tax on the right to inherit property. It can apply to non-residents of New Jersey who own real or tangible property in New Jersey at the time of death. This article explains the New Jersey Inheritance Tax in greater detail.

  • Impact of SECURE Final Regs on Planning for Trusts

    By:
    Steven B. Gorin, CPA, Esq., CGMA
    |
    Sep 4, 2025
    This article discusses selected issues under the 2024 final regulations implementing the SECURE Act and SECURE 2.0.

  • Coast-to-Coast Tax Residency: Comparing New York and California Residency Rules

    By:
    Daniel P. Kelly & Joseph F. Tantillo, Esq.
    |
    Aug 1, 2025
    A few years ago, one of the authors examined the trials and tribulations taxpayers face when navigating east-and-west-coast residency issues.[1] Over the last seven years, the world and individual tax residency considerations have undergone material change. Taxpayers still pursue changes in tax residency for all the classic reasons—retirement, a new job, health circumstances, or different weather—but there are several more recent residency motivators in play. 

  • Beneficial Owner Disclosure Under the New York LLC Transparency Act

    By:
    George Martin, Kevin Matz, CPA, JD, LLM, and Tracy McLaughlin, CFP
    |
    Jun 1, 2025
    After a rollercoaster of activity related to the federal Corporate Transparency Act (CTA), the U.S. Treasury Department (Treasury) announced Mar. 2, 2025, that it will not enforce any penalties or fines associated with beneficial ownership information reporting for U.S. reporting companies. (“Treasury Department Announces Suspension of Enforcement of Corporate Transparency Act Against U.S. Citizens and Domestic Reporting Companies,” https://tinyurl.com/5bvp4mt7). 
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Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. If specific professional advice or assistance is required, the services of a competent professional should be sought.