The History of Nexus Rules and Case Law

These landmark legal cases have set the precedent for today’s multi-state tax regulations which is to say: If you are considered to have nexus within a state, even if you are located outside of that state, having nexus is equivalent to having a branch office within that state.

Why Do I Owe State Taxes This Year? (& Why so Much?) 2022 Guide

If you haven’t had to pay any state taxes for the past few years but now face a liability, you might be wondering, why do I owe state taxes this year?

State Income Tax Considerations in Multi-State Tax Planning

Independent contractors are a huge issue when it comes to payroll taxes and California has very specific criteria that must be met. Do you know how to properly categorize a worker as an independent contractor versus an employee?

Establishing Residency or Domicile in California Can Be Taxing

Did you know that a 2020 California FTB guideline states “if you are impacted by the COVID-19 pandemic, it is one of the factors we will consider as we apply the general rules for residency and income sourcing?”