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We are pleased to announce that Dennis Perez, Michel Stein, and Robert Horwitz will be speaking at the upcoming CalCPA webinar, “Federal and State Residency Issues: Remote Workers and Navigating IRS Examination Guidance and State Regulations in the Post-Covid-19 World” on Tuesday, May 25, 2021, 9:00 a.m. – 10:00a.m. (PST).   This webinar will guide tax professionals and advisers on the latest IRS examination guidance and state tax law issues regarding taxpayer residency. The panel will discuss federal and state tax residency rules, residency and allocation matters, U.S. income tax treaties, available tax planning techniques, managing nonresident audits, and overcoming state regulatory challenges. Advising taxpayers on issues relating to residency has become even more cumbersome. The IRS LB&I unit has issued examination guidance focused on taxpayer residency and the application of U.S. income tax treaties. State tax residency rules and an increase in state audits and enforcement require tax professionals to become knowledgeable of new state residency and allocation issues to implement effective tax planning strategies for taxpayers. including:  Recognizing the importance of 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 Allocating income between jurisdictions Principal items targeted by state regulatory authorities California tax residency rules and guidelines New York domicile test and primary factors in determining tax residency Dual-residency issues with non-personal income tax states Preparation for nonresident audits Current planning techniques and best practices for tax professionals  

Please join us.

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