Most states that have a personal income tax have a function whereby the taxpayer can file as a full-year resident, a partial-year resident, or a nonresident.
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State & Local Tax (SALT)
Potential state tax consequences of the final and temporary Sec. 385 regs.
This item offers an overview of certain provisions in the regulations that could have state corporate income
tax consequences.
North Carolina’s nonconformity to federal bonus depreciation: Mechanics and planning opportunities
Noncorporate taxpayers have the ability to determine how unused future bonus depreciation
deductions are used when transferring assets in a nonrecognition or “basis carryover” event.
State Challenges With the New Federal Partnership Audit Rules
The AICPA Task Force is developing a position paper with possible approaches that state CPA societies may want to consider in working with state
legislatures and tax authorities in developing compliance policies.
Are You Ready for the Nevada Commerce Tax?
Nevada, once viewed as a “tax-friendly” state, implemented a $1.5 billion tax plan to fund its education system.
Driver’s license information now required on some state e-filed returns
Tax return preparers are discovering that some state income tax returns for 2016 require information from a taxpayer’s driver’s license or state-issued identification card information before the returns can be e-filed.
Decision Striking Down Delaware’s Estimation Method for Auditing Unclaimed Property to Stand as Parties Settle
Delaware and the unclaimed property holder filed a joint motion to dismiss the case with prejudice, after reaching a settlement agreement.
Unclaimed Property: Update From the Front Line
Many states continue to turn to their abandoned and unclaimed property (AUP) laws to drum up additional funds.
Managing Sales and Use Tax Risk Through a Policy and Procedure Review
This column discusses key aspects of a policy and procedures review from the perspective of an outside adviser.
State and Local Tax Considerations for Inbound Foreign Entities
Foreign entities not engaged in a U.S. trade or business, not deemed to have a permanent establishment, or that have claimed a federal treaty exemption may still be subject to state and local income taxes.
Why Submit Electronic Sales Tax Payments via ACH Credit?
This article offers advice on how to choose between ACH credit electronic payment and ACH debit electronic payment.
Rethinking Scope of Delivery Under P.L. 86-272
Many states have narrowed the definition of “delivery” under Interstate Income Tax Act, P.L. 86-272 either through regulations or rulings.
Election Day 2016: Voters to Decide Key Business Tax Matters
This column discusses pending initiatives that could seriously affect state tax business climates.
Maximizing the Ohio Small Business Deduction: Changes Enhance Benefit to Individual Taxpayers
While it is termed a “small business” deduction, larger business owners may avail themselves of it as well.
Nevada Must Treat California Agency Like a Nevada Agency in Damages Claim
The Supreme Court affirmed the Nevada Supreme Court’s holding that Nevada courts had jurisdiction over a California state agency.
Sales and Use Tax Audit Sampling
Depending on how a state’s audit sample is designed and weighted, large sales and use tax audit assessments may be in error due to the sampling methodology itself.
Is Your Client’s W-2 Correct? If You Said Yes, Think Again!
Some payroll errors occur routinely and are a bigger concern.
Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment
This column includes examples and scenarios
from different states that illustrate various sales tax treatment approaches.
A 1939 Frame of Mind: Old-School NOL Carryover Rules Prevail in Some States
This item briefly explains the issue of carrying over NOLs after a merger or reorganization as applied in certain states still following the Internal Revenue Code of 1939.
More Light Shines on State Taxation of SaaS in 2015
This item discusses recent legislative and judicial developments from Tennessee, Vermont, and Michigan.
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
