All Services

Income tax compliance management — Managing state business income tax obligations: filing positions, agency accounts, and the calendar.

Franchise tax compliance management — State franchise and privilege taxes measured by net worth, capital, or a flat fee rather than income.

Gross receipts tax compliance management — Washington B&O, Ohio CAT, Oregon CAT, Nevada Commerce Tax, and their kin: taxes on revenue regardless of profit.

Excise tax compliance management — State excise taxes tied to specific goods, activities, and industries.

Nexus determination and monitoring — Where filing obligations exist today, and tracking the activity that changes the answer.

Apportionment and receipts sourcing — How much income each state may tax: factor computation, market-based and cost-of-performance sourcing.

Combined, unitary, and consolidated filing decisions — Whether related entities must or should file together, state by state.

Pass-through entity tax elections and filings — Evaluating and executing PTET elections that restore the deduction for owners of pass-throughs.

Estimated payments management — Estimates calculated, scheduled, and tracked across states to keep penalties off the account.

Nonresident and composite withholding — Withholding on nonresident owners and composite filings for multistate pass-throughs.

Credits and incentives — State credits and negotiated incentives identified and claimed.

Voluntary disclosure and amnesty — Coming forward on past liabilities to limit look-back periods and abate penalties.

Local income tax compliance management — City and county income taxes, managed separately from the state's.

Local franchise tax compliance management — Local privilege taxes for doing business inside the boundary.

Local gross receipts tax compliance management — San Francisco, Los Angeles, and similar city taxes on attributable revenue.

Local excise tax compliance management — Locally imposed excise taxes on specific goods and activities.

Local nexus determination and monitoring — Which local jurisdictions reach the company, tracked as operations shift.

Home-rule jurisdiction analysis — Self-collecting cities in Colorado, Louisiana, Alabama, and Arizona that administer their own tax under their own rules.

Business personal property tax — Annual renditions on equipment and fixtures, among the most commonly missed filings in multistate operations.

Local payroll and head taxes — City taxes on wages paid or on headcount.

Local incentives and abatements — Abatements and exemptions tied to location, hiring, and investment.

Secretary of State registration and qualification — Formation and foreign qualification to do business in each state.

Annual reports and statements of information — The periodic filings that keep an entity in good standing.

Registered agent management — An agent of record in every state, kept current so nothing served is missed.

Tax authority account registration — The revenue-agency accounts needed to file and remit each tax type.

Sales tax registration and deregistration — Accounts opened where nexus exists and closed cleanly where obligations have ended.

Local business licenses — City and county licenses and tax certificates, obtained and renewed.

Industry and operations permits — The specialized permits an industry or operation requires, secured on each state's terms.

Good-standing monitoring and reinstatement — Status watched across jurisdictions; lapses, delinquencies, and suspensions cured.

Tax clearance and good-standing certificates — The certificates third parties require (government contracts, professional and contractor licenses, bulk sales, liquor licenses), identified, unblocked, and obtained across every jurisdiction that demands one.

Renewal calendar and deadline tracking — One calendar of everything that falls due, with proactive reminders.

Withdrawal, dissolution, and account closure — Exiting a state properly so obligations actually stop.

Sales and use tax compliance management — The recurring filing and remittance cycle across states and localities, managed end to end.

Economic and physical nexus determination and monitoring — Where collection obligations exist, and standing watch on the thresholds.

Threshold tracking and alerts — Revenue and transaction counts tracked against every jurisdiction's economic nexus line, flagged before they are crossed.

Home-rule and local analysis — Sales tax in self-collecting cities administered separately from the state.

Taxability decision matrix — How each product and service is taxed, jurisdiction by jurisdiction, documented so billing and compliance follow it.

Exemption certificate management — Certificates collected, validated, stored, and renewed so exempt sales survive audit.

Reverse audit — Past purchases and sales reviewed to recover tax overpaid to vendors or the state.

Contract review for bundling and form — Contracts and invoicing structured so taxable and nontaxable stand apart.

Use tax accrual review — Self-assessment done right where vendors did not charge tax.

Marketplace facilitator analysis — Who collects on a facilitated sale: the marketplace or the seller.

Audit defense and managed audits — Representation through sales and use tax examinations, including sampling methodology.

Refund and overpayment recovery — Claims filed to bring overpayments back.

Tax engine setup and maintenance — Rate tables, product mappings, and the billing-system integration kept true to the matrix.

Drop-shipment analysis — Multi-party shipment transactions resolved and documented across states.

Excise tax compliance management — The filing and remittance cycle for federal, state, and local excise regimes.

Registration, permits, and bonding — Agency registrations, operating permits, and the surety bonds excise-regulated activities require.

Industry-specific regimes — Alcohol, tobacco, cannabis, fuel, telecommunications surcharges, and environmental fees, each with its own agency and rules.

Home-rule transaction taxes — The obscure local regimes that reach non-obvious activity: Chicago's Lease Transaction Tax on cloud software and its Amusement Tax on streaming among them.

Residency and domicile analysis — Whether a state may tax an individual on all income or only on what is sourced to it, and the exposure either way.

Domicile Defense File — The firm's signature engagement: the audit-ready record of a change in domicile (contemporaneous documentation, connection analysis, and coached proof), built as the move happens rather than reconstructed after the question is asked.

Part-year and statutory residency analysis — Day-count and permanent-place-of-abode traps, and the dual-residency taxation they create.

Residency audit defense — Representation in California and New York residency examinations, defending the change-of-domicile position.

Entity commercial domicile analysis — Where an entity's commercial domicile sits, and what that does to sourcing.

Nexus study — Income, franchise, gross receipts, sales and use, and local obligations, assessed before operations begin.

Income, franchise, and gross receipts exposure mapping — What entering and operating in the target state will actually cost, by tax type.

Sales and use tax registration and setup — Registration, accounts, and collection processes stood up for the new jurisdiction.

Excise and industry-specific tax review — Transient occupancy, amusement, hazardous waste, and the other entry taxes commonly discovered late.

Licensing: general and industry-specific — The business licenses and operational permits the new jurisdiction requires.

Apportionment and sourcing analysis — How income and receipts will be sourced once activity begins.

Property tax exposure — Real and business personal property obligations arising from the new footprint.

Credits and incentives — Entry-related credits and negotiated incentives tied to jobs, facilities, and investment.

Multi-agency registration and account setup — Secretary of State, revenue agencies, and local offices, coordinated as one workstream.

Entity structure and state selection advisory — Which structure, and which state, before the papers are filed.

Everything in Market Entry and Expansion, plus the layer only inbound companies face:

State taxable income and modification workpapers — The buildup from federal taxable income to each state's starting point: addbacks, subtractions, and decoupling, consistent and supportable.

Apportionment factor workpapers — Numerator sourcing, denominator completeness, method application, throwback and throwout, and factor representation for partnership interests.

Receipts sourcing and revenue-stream mapping — Whether the underlying data actually supports the sourcing method used.

Combined and unitary group composition — Inclusion and exclusion, eliminations, water's-edge and 80/20 determinations, and the group that differs state by state.

State NOL carryforward schedules — Pre- versus post-apportionment computation, suspensions, caps, expirations, and the effect of ownership changes.

State credit carryforward and utilization schedules — Credits not stranded, double-counted, or lost.

Franchise, net worth, and capital-base workpapers — Texas margin, Delaware franchise, and the other bases that bear no relation to income.

Gross receipts tax workpapers — The reconciliation from book revenue to the taxable base, tested.

Sales and use tax return workpapers — The tie-out from ledger and billing system to what was reported, and the support behind every deduction claimed.

Use tax accrual workpapers — Scrub methodology, sampling, and the taxability calls underneath the accrual.

Taxability matrix and tax engine configuration — Whether what is documented is what the system actually does.

Sales and use tax account reconciliations — The aged variances that surface on audit, found first.

Exemption certificate tracking schedules — Complete, valid, unexpired, and covering the exempt sales actually claimed.

PTET calculation and owner credit allocation workpapers — The state-by-state mechanics in-house teams most often get wrong.

Composite and nonresident withholding workpapers — Owner inclusion, allocation, rates, and computation across differing regimes.

Estimated payment and extension calculations — Safe harbors and annualization, state by state.

Business personal property rendition workpapers — The asset roll by location, ghost and disposed assets, and the assessor's own tables.

Property tax assessment and accrual workpapers — Over-assessment and appeal opportunities caught in the reconciliation.

Nexus tracking workpapers — Remote employees, payroll, travel, inventory and fulfillment, and thresholds by revenue and count.

Related-party expense and addback workpapers — Intercompany interest, royalties, and fees tested against each state's addback statute and the exceptions claimed.

ASC 740 state provision workpapers — Blended rate, state deferred inventory, valuation allowances, and remeasurement.

State uncertain tax position workpapers — Positions reserved where warranted, and not where it isn't.

Audit-readiness assessment — Whether the file would survive an examiner without the preparer in the room.

Workpaper redesign and template build — Standardized, self-documenting templates with roll-forwards and tie-out checks, so the process repeats without depending on one person.

Process and knowledge-transfer review — Roles, version control, calendars, and key-person risk, with training on what the review surfaces.

Independent review of state and local returns — A second look at what another preparer filed: errors, exposure, and missed opportunity.

Pass-through focus — Composite returns, nonresident withholding, and PTET elections and mechanics: the areas preparers most often get wrong.

Refund and overpayment identification — Overpayments spotted in filed returns and mapped to recovery.

Apportionment and sourcing review — Factor and methodology errors that overstate or understate tax.

Nexus and filing-position review — Over-filing costs money now; under-filing accrues it for later. Both found.

Credits and incentives review — What the prior preparer missed or under-claimed.

Filing-method review — Separate, combined, or unitary: correct, and optimal.

Amended return recommendations — Where corrections or refund claims are warranted, scoped and prioritized.

Findings report — Issues ranked by dollar impact and urgency; the roadmap for what follows.

CDTFA audit defense — Sampling methodology, auditor requests, and the workpapers that control the assessment.

CDTFA petitions for redetermination — Challenging an assessment before it becomes final.

CDTFA appeals before the Office of Tax Appeals — Briefing and hearing representation.

FTB audit defense — Information document requests, apportionment challenges, and residency issues, managed through examination.

FTB protests — Contesting a Notice of Proposed Assessment before it is finalized.

FTB appeals before the Office of Tax Appeals — Briefing and hearing representation.

Settlement and resolution — Settlements, offers in compromise, and closing agreements that resolve disputes short of litigation.

Refund claims and related appeals — California refund claims filed and denials appealed through the administrative process.

Sourcing structuring analysis — Market-based versus cost-of-performance outcomes, structured into contracts and operations before they sign.

Throwback and throwout structuring — The filing footprint and sales flow arranged to keep receipts out of the origin state's factor.

Unitary business analysis — Functional integration, centralized management, economies of scale: which entities are one business.

80/20 company analysis — Entities excludable from a water's-edge group, tested against each state's threshold.

Water's-edge election analysis and protection — The election validly made, maintained, and defended.

Asset test analysis — The inclusion and exclusion tests that pull entities into, or keep them out of, the combined group.

Entity structure and formation planning — Choice of entity and structure with multistate consequences weighed at formation or restructuring.

Multistate tax planning — The overall state and local posture, optimized deliberately rather than inherited.

Transaction and M&A due diligence — Exposure quantified and structure advised on acquisitions and dispositions.

Restructuring and reorganization — The state and local consequences of internal reorganizations and structural change.

Nexus and footprint strategy — Where to create nexus, and where not to, on purpose.

Controversy and audit strategy — Dispute posture managed across jurisdictions, not notice by notice.