Federal and State Tax Residency Issues: Navigating IRS Examination Guidance, State Regulations, Remote Workers
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide tax professionals guidance on key federal and state tax residency rules and planning considerations for taxpayers. The panel will discuss the importance of both citizenship and residence in determining tax liabilities of individuals, challenges for remote workers, the applicability of income tax treaties, allocating income between jurisdictions, dual-residency issues, principal items targeted by regulatory authorities, and other key items.
Outline
- Federal residency rules
- IRC Section 7701(b) and substantial presence
- Tax treaty residency
- Exceptions based on facts and circumstances
- Recent IRS examination guidance
- State regulatory challenges; new allocation and residency issues
- California residency rules and guidelines
- New York domicile test and critical factors
- Florida and other non-personal income tax states
- Key issues for remote workers
- Managing nonresident audits
- Tax planning techniques and best practices for dual-resident taxpayers and multistate companies
Benefits
The panel will discuss these and other key issues:
- Key areas of focus for both citizenship and residence in determining tax liabilities of individuals
- Purposes of income tax treaties and their applicability
- Common residency provisions and tiebreakers for dual residents
- Challenges that arise for allocating income between jurisdictions
- Key items targeted by federal and state regulatory authorities
- Dual-residency issues with non-personal income tax states
- Preparation for nonresident audits
- Current planning techniques and best practices for tax professionals
- California Franchise Tax Board residency issues
- Practice tips on advising persons leaving California
- Handling of FTB audits, protests and appeals to the California Office of Tax Appeals
Faculty
Robert Horwitz
Principal
Hochman Salkin Toscher Perez
Mr. Horwitz has over 35 years of experience as a tax attorney specializing in the representation of clients in civil... | Read More
Mr. Horwitz has over 35 years of experience as a tax attorney specializing in the representation of clients in civil and criminal tax cases, including civil audits and appeals, tax collection matters, criminal investigations, administrative hearings and in civil and criminal trials and appeals in federal and state courts. Before entering private practice, he was a trial attorney in the U.S. Department of Justice Tax Division and the U.S. Attorney’s Office in Los Angeles, where he represented the United States in several hundred tax cases, involving areas as diverse as captive insurance companies, tax shelters, trust fund recovery penalties, manufacturers’ excise taxes, employment taxes, criminal investigations, and tax collection.
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Dennis L. Perez
Principal
Hochman Salkin Toscher Perez
Mr. Perez has extensive experience in the representation of clients in civil and criminal tax litigation and in tax... | Read More
Mr. Perez has extensive experience in the representation of clients in civil and criminal tax litigation and in tax disputes and controversies before the Internal Revenue Service and all of the California taxing agencies. He also advises clients on a variety of procedural and substantive issues involving California residency. Mr. Perez was formerly a senior trial attorney with District Counsel, Internal Revenue Service, in Los Angeles, California. He is a Certified Tax Specialist, California State Bar Board of Certification. Mr. Perez frequently lectures on advanced civil and criminal tax topics at seminars and before national, state and local bar associations and accountancy groups. He has been a lecturer in the USC Marshall School of Business, Leventhal School of Accounting, Masters in Business Tax Program and has served as an Adjunct Professor, Golden Gate University, Graduate School of Taxation.
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Michel R. Stein
Principal
Hochman Salkin Toscher Perez
Mr. Stein specializes in tax controversies, as well as tax planning for individuals, businesses and corporations. For... | Read More
Mr. Stein specializes in tax controversies, as well as tax planning for individuals, businesses and corporations. For more than 20 years, he has represented individuals with sensitive issue civil tax examinations where substantial penalty issues may arise, and extensively advised individuals on foreign and domestic voluntary disclosures regarding foreign account and asset compliance matters. Mr. Stein is well respected for his expertise and judgment in handling matters arising from the U.S. government’s ongoing enforcement efforts regarding undeclared interests in foreign financial accounts and assets, including various methods of participating in a timely voluntary disclosure to minimize potential exposure to civil tax penalties and avoiding a criminal tax prosecution referral. Mr. Stein is a frequent lecturer at national and regional conferences on topics including tax compliance sensitive issues, IRS examinations, State and Federal worker classification issues, etc.
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