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Apportionment › Non-Residents

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

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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