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State Taxation

  • Is New York Overreaching on Audit and Litigation of Federal Issues?

    By:
    Joseph Lipari, JD, and Ellen S. Brody, JD, CPA
    |
    Aug 1, 2017
    Under New York law, an individual’s personal income tax is calculated by making certain adjustments to the taxpayer's federal adjusted gross income. In this, New York is similar to many other states. 

  • Protecting Your Assets From a Future Former Spouse

    By:
    Daniel S. Rubin, JD, LLM
    |
    Jun 1, 2017
    No one weds with the intention of later divorcing, but most people recognize at least a possibility that the person standing next to them at the altar might actually be their "future former spouse."

  • New Jersey Inheritance Tax: Planning Considerations in Light of Repeal and Possible Federal Changes

    By:
    Martin M. Shenkman, Esq., Glenn A. Henkel, Esq., Richard Greenberg, Esq., Alan A. Davidson, Esq. and Andrew Wolfe, Esq.
    |
    Apr 1, 2017
    Only about 18 states have an estate tax. New Jersey recently repealed its estate tax effective Jan. 1, 2018, but it remains one of a handful of states that will still have an inheritance tax: a tax on beneficiaries receiving a bequest. 

  • Statutory Residency in New York: What Qualifies as a Permanent Place of Abode?

    By:
    Jennifer S. White, Esq., and Jason Feingertz, Esq., CPA
    |
    Apr 1, 2017
    It is no surprise that many individuals choose to have a second home in a state as wonderful as New York. While having access to a New York dwelling certainly has its perks, it might also come with the pitfall of subjecting an individual to New York State personal income tax (“Tax”) on worldwide income.

  • Medicaid’s Five-Year Look-Back and the Importance of Advanced Planning

    By:
    Ronald Fatoullah, Esq., Elizabeth Forspan, Esq., Eva Schwechter, JD
    |
    Apr 1, 2017
    Recent studies show that health care costs for the aging population are increasing at staggering rates. According to New York State’s Office of Health Insurance Program, one year in a nursing home can cost an individual upwards of $145,000. 

  • A Comparison of State Residency Rules

    By:
    Brian Gordon, CPA
    |
    Feb 1, 2017
    All states agree that you are taxed as a resident in the state where you are domiciled, although some exemptions apply for extended absences. They also agree on the definition of “domicile”—which, in simple terms, is your primary residence. States don’t, however, uniformly agree on the factors that determine your domicile. 

  • Doing Business on the Web: State Tax Traps for the Unwary

    By:
    Elizabeth Pascal, JD, Mark Klein, and Joe Endres, JD
    |
    Feb 1, 2017
    It isn’t easy being an online retailer or service provider these days. Businesses have increasing opportunities and economic pressures to expand their market beyond a single state or region—in fact, other than “mom and pop” stores serving a single local community, it’s rare to find any business that isn’t seeking to expand its geographic market. 
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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.