Apportioning of Income for Nonresident Individuals

Tuesday, January 7, 12:30 pm - 1:30 pm Pacific via ZOOM

Attend

BHBA members attend all CLE webinars for free. There is a fee for non-members. Check out all membership options at www.bhba.org/membership.

Earn 1.0 hour of General CLE or Taxation Law LSCLE credit.

Meet the Speakers

Ellen Swain


Attorney IV

California Franchise Tax Board

Oksana Jaffe


Managing Director

KPMG LLP

Cory Stigile


Principal

Hochman Salkin Toscher Perez P.C.

About the Program

Join us for a webinar that examines the critical rules governing income apportionment for nonresident individuals and California residents. This session will provide a substantive analysis of California’s tax system, including the taxation of residents on worldwide income and nonresidents on California-source income. The discussion will focus on the legal frameworks underpinning these rules and the practical steps for addressing cross-border income allocation challenges, including when pursuing the Other State Tax Credit (OSTC) for taxes paid to other jurisdictions.

 

Key areas of focus will include wage allocation methodologies, the treatment of stock options and restricted stock units (RSUs), the taxation of performers and athletes, and the allocation of trust income. Our experts will review pertinent regulations and landmark case law to clarify the application of these rules and their implications for tax planning and compliance.

This program is presented by the Taxation Law section, chaired by Philipp Behrendt. The Taxation Law section is sponsored by Hochman Salkin Toscher Perez P.C.. Find out more at www.bhba.org.

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BHBA is an accredited or approved sponsor in California, Illinois, Pennsylvania, New Jersey, Connecticut, and Vermont. All courses qualify for New York credit through New York's approved jurisdiction policy. View New York's policy here.

 

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