Pillsbury SALT partner Robert P. Merten III will participate as an instructor in the 2024 Summer Tax Institute put on by the UC Davis School of Law. The 34th annual Summer Tax Institute, scheduled for June 17-20, 2024, is an intensive, four-day educational program for tax professionals. The institute has…
Articles Posted in Income Tax
COST’s 2024 Intermediate/Advanced State Income Tax School
Pillsbury SALT partner Evan Hamme will be presenting at COST’s 2024 Intermediate/Advanced State Income Tax School on May 20. Evan, along with Trevor Mauck (Baker & McKenzie), will be presenting on the topic “Filing Methodologies.” This session will cover the various income tax filing methodologies used by the states,…
Reminder: “Gross” Does Not Mean “Net” – California OTA Holds All Repatriated Dividends Must Be Included in Sales Factor
The California Office of Tax Appeals (OTA), in a decision marked “not precedential” in the Matter of the Appeal of Microsoft Corporation & Subsidiaries, held 100 percent of repatriated dividends under the Tax Cuts and Jobs Act (TCJA) must be included in the taxpayer’s sales factor denominator. First, the OTA…
COST’s 2024 Spring Conference
SALT partners Zachary Atkins and Evan Hamme will speak at COST’s upcoming Spring Conference. This three-and-a-half day conference will bring multistate tax professionals together and will provide updates on key SALT issues and insights regarding state tax trends and opportunities. Join Zack and Evan as they speak on the following…
Winter Storm Relief – California’s 2024 Extended Deadlines to File and Pay Taxes
The California Franchise Tax Board (FTB), California Department of Tax and Fee Administration (CDTFA) and California Employment Development Department (EDD) announced tax relief for certain California counties affected by severe winter storms. The FTB automatically extended the filing and payment deadlines for businesses and individuals in San Diego County (only),…
Got Remote Workers? Supreme Court of Ohio Upholds Pandemic Rule for Municipality Tax
The Supreme Court of Ohio has held the Ohio legislature did not violate the Due Process Clause of the U.S. Constitution by directing an Ohio citizen to pay taxes to the municipality where the employee’s principal place of work was located rather than to where the employee actually worked. During…
California Trial Court Denies FTB’s Motion to Vacate and Modify Judgment that Declared Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid
A California trial court denied the Franchise Tax Board’s (FTB) motion to vacate and modify the judgment declaring FTB Technical Advice Memorandum (TAM) 2022-01 and FTB Publication 1050 invalid underground regulations adopted in violation of the Administrative Procedure Act. Seeking to limit the scope and effect of the…
New York State Tax Appeals Tribunal Rejects Sourcing of Partnership Income to that Partnership’s Operating Location
The New York State Tax Appeals Tribunal (Tribunal) held that a taxpayer’s distributive share income from a partnership was intangible income properly sourced to the taxpayer’s residence and not to the location of the partnership’s underlying operations. In the Matter of Greenberg, the taxpayer was a New York resident partner…
Try, Try Again—NY’s Convenience of the Employer Rule Sources Nonresident Wages to NY Even During the Pandemic
A New York nonresident taxpayer, Edward Zelinsky, recently filed a notice of exception to a Division of Tax Appeals’ (DTA) determination that he must allocate all his wages to New York under the so-called “convenience of the employer” rule.[1] Zelinsky, a Connecticut resident who had previously challenged New York’s controversial…
California Credit Claim Denials: California OTA Issues Two Opinions Rejecting Taxpayers’ Submitted Evidence to Substantiate Claimed California R&D Tax Credits
The California Office of Tax Appeals (OTA) recently issued two opinions addressing the burden of proof taxpayers must meet to substantiate entitlement to California’s research and development (R&D) tax credit for qualified expenditures under California Revenue and Taxation Code section 23609. In both opinions, the OTA ruled in favor of…