State Tax Compliance

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S Corporation

“S corporation” stands for “Subchapter S corporation”, or sometimes “Small Business Corporation.” It’s a special tax status granted by the IRS (Internal Revenue Service) that lets corporations pass their corporate income, credits, and deductions through to their shareholders. S corporation

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February 24, 2022 No Comments
Wayfair on State Tax Compliance
Tax blog
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Wayfair on State Tax Compliance

To understand the implications set forth by the Wayfair case, it is important to study the history of “Nexus” pre & post-Wayfair. Pre Wayfair In 1992, Quill Corp. V. North Dakota was a supreme court case that enforced the precedent

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January 28, 2022 No Comments
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