Domicile

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.

Teleworking and the dual-taxation dilemma

This item discusses the difference between statutory residency and domiciliary residency and how both can affect personal income taxes.

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.

Tax Insider Articles

Tax Clinic

M&A transactions: Deducting accrued liabilities

Updated simplified method for estate portability elections

Scholarship grants awarded by private foundations

Deduction of startup expenses

CFCs: US shareholders’ income inclusions

Real property losses are capital, not ordinary

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

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