Jeffry Bernstein

Coblentz Patch Duffy & Bass

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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

9/18/2019 / Apportionment , Franchise Tax Board , Non-Residents , Sole Proprietorship , Tax Appeals , Tax Liability , Tax Planning

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

7/25/2019 / Income Taxes , Net Operating Losses , New Legislation , Small Business , State and Local Government , Tax Cuts and Jobs Act , Tax Liability , Tax Planning

Partnerships and LLCs Need to Revise Their Agreements to Address New Audit Procedures

In August 2018, the U.S. Department of the Treasury issued final Regulations concerning the qualifications, designation, authority, and resignation of the required Partnership Representative under the new Centralized...more

2/6/2019 / IRS , Limited Liability Company (LLC) , Partnership Agreements , Push-Out Requirements , Tax Audits , Tax Liability , U.S. Treasury

San Francisco Passes Proposition C To Increase Gross Receipts Tax On Commercial Landlords

Commercial Rent Tax for Childcare - Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect January 1, 2019, and increase the Gross Receipts Tax ("GRT") on Commercial Rents. ...more

10/3/2018 / Commercial Leases , Commercial Real Estate Market , Gross Receipts Tax , Landlords , Local Ordinance , State and Local Government , Tax Liability

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