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Changing domicile from a high-tax state to a low-tax state

To reap the benefits of a move from a hightax state to a low-tax state, taxpayers must be able to prove that they have established domicile in the low-tax state. This article discusses the requirements to establish a new place of domicile, the factors states generally look at in evaluating a reported change in domicile, and potential triggers for state audits of domicile changes.

Remote work creates a spectrum of state and local tax issues

The COVID-19 pandemic is forcing businesses to reevaluate tax obligations as the proliferation of remote working raises a broad array of state and local tax issues, including nexus, apportionment, compliance, and financial statement reporting.

Managing state taxes in an uncertain world

Businesses with employees working remotely in a new location as a result of the pandemic should
carefully evaluate the rules in those states to ensure proper withholding.