NYCPA News and Blogs

Estate planning is often viewed through a purely legal or financial lens, but the associated emotional and psychological…

  US Estate and Gift Tax on US Citizens and Domiciliaries The US estate and gift tax is imposed on lifetime gifts and the…

While the IRS Form 990, “Return of Organization Exempt from Income Tax,” is often viewed as a routine compliance…

Few provisions of the Internal Revenue Code (the "Code") are as generous as the rules under section 1202 governing "qualified…

This article addresses the most recent challenge to the New York State Tax Department’s rule, which we refer to as “The…

On Jun. 12, 2025, the NYCPA C-Corporation Tax Committee hosted a one-hour CPE to unpack the IRS’s comprehensive redesign of…

New York practitioners should be aware of the New Jersey Inheritance Tax. This tax, in place since 1892, imposes a tax on the…

In the August 2025 TaxStringer, we examined the tax residency rules for California and New York. The publication detailed the…

1. OverviewMany states have enacted or are in the process of enacting or implementing legislation requiring employers to…