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Tax Liability › Non-Residents › Tax Planning

Mintz - Employment Viewpoints

Navigating Massachusetts Taxes after Relocation: Key Takeaways from Welch v. Commissioner of Revenue

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Many Massachusetts residents have recently considered taking, or have undertaken, steps to relocate from Massachusetts to jurisdictions with lower or no state income taxes, especially in light of the recently enacted 2023...more

DarrowEverett LLP

Massachusetts Court Decision Could Spark State Tax Crackdown Nationwide

DarrowEverett LLP on

Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals...more

Davis Wright Tremaine LLP

Nonresidents Beware: Oregon's and Washington's Fractional Formula and Apportionment Rules Apply to In-State Property

Davis Wright Tremaine LLP on

At $13.99 million for 2025, the federal estate tax exclusion is the largest it has ever been, but it will be reduced by half in 2026, which you can read more about in this advisory....more

Rivkin Radler LLP

Employer to Nonresident Employee: “You Cannot Work in New York”; New York to Employee: “We Will Tax You Anyway”

Rivkin Radler LLP on

You are probably aware that many employers are discarding the fully flexible, remote work policies that were forced upon them – as “nonessential” businesses – during the COVID-19 pandemic[i] and which they retained as an...more

Bowditch & Dewey

Planning for Retirement: How Attractive is Massachusetts for Estate Tax Planning?

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Massachusetts is already an unattractive state of residency from an estate tax planning perspective because of its low estate tax filing threshold of $1,000,000 per person. Once a person’s adjusted taxable estate is over $1M...more

Coblentz Patch Duffy & Bass

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

Coblentz Patch Duffy & Bass on

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

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