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Descending into the Depths of Grayness: Navigating the Pitfalls of State Income Taxation of Nonresident Individuals
When: February 20, 2025
Location: American Bar Association 2025 Midyear Tax Meeting
 

Los Angeles, CA

People: Richard L. Jones

Richard Jones was a panelist on the program "Descending into the Depths of Grayness: Navigating the Pitfalls of State Income Taxation of Nonresident Individuals" on February 20, 2025, at the American Bar Association (ABA) Tax Section's 2025 Midyear Tax Meeting in Los Angeles. 

Focused on the topic of taxation of resident and nonresident taxpayers under constitutional principles, Rich's panel discussed a number of potential challenges that nonresident taxpayers face, including how nonresident states source gain from the sale of an ownership interest in a passthrough entity or other business entity operating in the state, compensation for remote work or business travel, stock options and other types of deferred compensation, and how a resident state may limit its credit for taxes paid by the individual taxpayer to nonresident states.