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San Francisco Tax Propositions on the November Ballot

San Francisco voters will confront a number of tax measures on the November ballot. These measures are summarized below....more

2019 Federal and California Income Tax Payment Deadlines Extended

[Updated March 20, 2020] Individual Taxpayers. On March 20, 2020, Treasury Secretary Steven Mnuchin announced that, at the President’s direction, “we are moving Tax Day from April 15 to July 15.” While no formal notice has...more

Nonresident Service Provider Subject to California Income Tax on Services Provided to California Customers

The California Office of Tax Appeals (“OTA”) recently issued a decision finding that a nonresident sole proprietor, who performed all services outside of California but performed such services for California customers, was...more

California Enacts its Version of Limitation on Business Losses for Non-Corporate Taxpayers

As many in California already know, the State does not conform automatically to new Federal tax legislation, including the Tax Cuts and Jobs Act enacted on December 22, 2017 (“TCJA”). Instead, any conforming changes must be...more

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