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New York State Budget Agreement Includes A Pass-Through Entity Tax As A SALT Workaround - Tax

New York State Budget Agreement Includes a Pass-Through Entity Tax as a SALT Workaround | Kramer Levin Naftalis & Frankel LLP

California Franchise Tax Board List of New Changes for Filing 2020 Tax Returns

California Franchise Tax Board List of New Changes for Filing 2020 Tax Returns Published: Sunday, 14 February 2021 06:05 February 14, 2021 - California Franchise Tax Board: What s new for filing 2020 tax returns. Resident state tax filers list For taxable years beginning on or after January 1, 2020, taxpayers will include the address and county of their principal residence on either: Form 540, California Resident Income Tax Return Form 540 2EZ, California Resident Income Tax Return This is part of our annual reporting requirements to the jury commissioner. Taxpayers are required to provide this information if both: They are 18 years of age or older Have filed a California resident income tax return for the preceding year

New York Governor Releases 2021-22 Executive Budget | Blank Rome LLP

To embed, copy and paste the code into your website or blog: On January 19, 2021, New York State Governor Andrew M. Cuomo submitted his Executive Budget, applicable to the state’s fiscal year beginning April 1, 2021. The governor’s proposal, which will now be the subject of public hearings and negotiations, contains several potentially significant tax provisions: S Corporation Conformity. Under the proposal, all federal S corporations would be treated as pass-through New York State S corporations. Currently, New York State S corporation treatment is elective, except for federal S corporations with investment income above 50 percent of federal gross income, for which the S corporation election is mandatory. The governor’s memorandum in support notes that this proposal would not only simplify tax filings and conform with S corporation treatment in most states, but would also “eliminate potential tax avoidance schemes.”

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