Ideas & Insights

Budget bill increases personal and corporate tax rates, enacts a SALT deduction workaround and makes other changes to the tax code.

The Iowa Department of Revenue advises taxpayers that Employee Retention Credit-related wage deduction reductions apply at the state level.

The New Jersey Tax Court highlights the importance of understanding and complying with state tax appeal procedural responsibilities.

The Pennsylvania Department of Revenue has issued complex guidance for employees claiming home office expense during the pandemic.

The Texas Comptroller of Public Accounts has finalized revised rules making significant changes to franchise tax apportionment.

New Hampshire files challenge over Massachusetts regulation taxing telecommuting nonresidents with U.S. Supreme Court.

Taxpayers that properly secured a first extension may file a request for a second extension on or before Aug. 17, 2020.

Services performed in Detroit for clients located outside the city should be sourced to Detroit for purposes of the city’s income tax.

The elective tax is intended as a state and local tax deduction limitation workaround, joining six other states with similar provisions.

When determining whether an S corp distribution is a dividend, Arkansas taxpayers must use state-specific AAA rather than federal AAA.

Taxpayer-friendly measures provide interest waivers, extension of limitations periods and assistance to impacted businesses.

The COVID-19 pandemic may relieve recipients of tax incentives from the recapture provisions under the Nebraska Advantage Act.

Emergency regulations and technical guidance provide clarifications for telecommuter withholding and nexus safe harbors.

Maintaining static conformity to the IRC, Wisconsin adopts several taxpayer-friendly provisions of the federal CARES Act.

Remote programming employee directly impacted an Arkansas employer's ability to carry out its mission and purpose.

The bills address the state's IRC conformity as it relates to new federal section 163(j) limitation rules, among other provisions.

Online software products allowing remote access to a host computer as well as screen sharing capabilities were taxable.

New Jersey becomes the sixth state to adopt an entity-level tax establishing a workaround to the federal SALT deduction limitation.

Arizona Supreme Court finds online travel companies must collect tax on service fees and mark-ups paid to book hotel rooms.

Beginning in 2020, some individual taxpayers working remotely in Illinois will have a 30-day safe harbor from the state income tax.