Ideas & Insights

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.

First-of-its-kind tax would have imposed a gross receipts tax on large companies purchasing digital advertising in Maryland.

Ten-year net deferred tax liability deduction may be claimed beginning in 2023 as long as Form DT-1 is timely filed by July 1, 2020.

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 federal five-year NOL carryback may have substantial ramifications on state income tax returns beyond simple conformity.

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.

The decision may impact sourcing positions taken by the financial service industry for New York State and New York City tax purposes.

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.

State tax cash-flow maximization and risk minimization are available for private equity groups and their portfolio companies.

Employees working remotely due to the COVID-19 pandemic may result in income tax consequences to both the employee and the employer.

State and local tax filing and penalty relief guidance in response to COVID-19 has accelerated as deadlines approach.

Law firms and professional services businesses are experiencing challenges with the COVID-19 pandemic, creating state and local tax issues.

Federal income tax filing and payment relief extension to July 15, 2020 may not apply to all state income tax filings.

Limited sales and use tax filing and payment relief has been included in some of the state and local COVID-19 response guidance.

Massachusetts rejects change in domicile after Florida home purchase, driver’s license change and new voter registration.