Attention FAE Customers:
Please be aware that NASBA credits are awarded based on whether the events are webcast or in-person, as well as on the number of CPE credits.
Please check the event registration page to see if NASBA credits are being awarded for the programs you select.

State Taxation

  • Examining Emerging Technologies After COVID-19: Tax, Accounting, and Artificial Intelligence

    By:
    Adrien Luther
    |
    Sep 1, 2020

    As we continue to adjust to the impact of the COVID-19 crisis and rethink how business gets done, it’s important to realize how far we’ve come in this short amount time. Managing through this pandemic has allowed us to adapt and stretch our creativity to safeguard business continuity and exhibit resiliency. For many of us, technology was at the forefront of our ability to continue moving forward—or, at the very least, not move backward.

  • How Joseph Wilson Escaped the Clutches of the IRS and Its Form 3520 Penalties

    By:
    Alicea Castellanos, CPA
    |
    Aug 1, 2020

    Even if you’re not a classic film buff, you may know of the “damsel in distress” film genre from the era of silent movies: A villain decked out in a curlicue mustache kidnaps a pretty woman—the significant other of his archenemy—and ties her to the railroad tracks. As the train comes clickety-clacking down the track, the hero, a handsome man on a white horse, rescues the damsel in the nick of time. He also captures the villain and saves the day.

  • Can New York State Audit Federal Tax Issues?

    By:
    Brian Gordon, CPA
    |
    Jul 1, 2020

    In a typical case, the IRS will audit federal tax issues, and when audit changes are made, it will notify New York State. With little additional work, New York will bill the taxpayer the amount of additional state tax resulting from these federal tax changes. Taxpayers are required to report the IRS audit changes on a New York State amended return within 90 days of the IRS notification, regardless of whether they receive a bill from the state.

  • Telecommuting During and After COVID-19: What Every Employer Should Know

    By:
    Elizabeth Pascal, JD and Emma Savino
    |
    Apr 1, 2020

    Last month, the TaxStringer published our article, The Multistate Tax Implications of a Mobile Workforce, on various tax considerations facing employers with an increasingly mobile workforce. How the world has changed in just a few weeks!

  • The Multistate Tax Implications of a Mobile Workforce

    By:
    Mark Klein and Emma Savino
    |
    Mar 1, 2020

    In 2019, Americans took an estimated 470 million domestic business trips, and spent more than $327 billion on business travel, which has increased year after year. In fact, global business travel is forecasted to increase by 6.9% in 2020. Surveys suggest that 85% of companies have employees who work outside their resident jurisdiction—and more employees are travelling away from their home business location than ever before.

  • A Spotlight on New York State Residency Requirements

    By:
    Mark A. Nickerson, CPA, CMA, MBA
    |
    Jan 1, 2020
    In October 2019, President Donald Trump became the most recent high-profile individual to announce his departure from New York, choosing to make Florida his place of permanent residence. The move is heavily, if not entirely, motivated by the fact that Florida does not have any personal income or estate tax, whereas New York’s top income tax rate is 8.82% (and even higher for individuals living in New York City) and the top estate tax rate is 16%.
  • A Case of New York State Statutory Residency

    By:
    Brian Gordon, CPA
    |
    Dec 1, 2019

    A case concerning New York State statutory residency for the years 2012 and 2013 was recently decided by an Administrative Law Judge (ALJ) in the matter of Nelson Obus. This case reveals specifics of the law surrounding statutory residency, and how that law can potentially trip up taxpayers.

 
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.