Maria Eberle – Page 2

State and Local Tax Responses to COVID-19: Corporate Income Tax and Sales and Use Tax Deadline Extensions [Updated May 3, 2020]

May 4, 2020 by Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, David Pope, Mike Shaikh, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Garrett Kinkelaar, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka, Roman Patzner, Katherine Piazza and Michael Tedesco 2 Mins Read

Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions. At this time, 41 states and Washington, D.C. have provided a corporate income tax filing and/or payment deadline extension. Most recently, Florida extended its May 1, 2020 corporate income tax deadlines to August 3, 2020 for filing and June 1, 2020 for payment. Since the payment deadline is sooner than the filing deadline, the Florida Department of Revenue advised corporate taxpayers to submit payments based on their best estimate of the tax that would be due with the return. Some states have also extended income tax deadlines for partnerships and other business entities and many states have extended individual income tax deadlines.

US: SALT Webinar Series

April 28, 2020 by Maria Eberle, Lindsay LaCava and Michael Tedesco 1 Min Read

The Baker McKenzie State and Local Tax (SALT) Subpractice Group is presenting a series of short webinars to keep members of the SALT community abreast of recent developments in these less than certain times. We hope you will attend so we can stay connected as we address these issues together. The next session in the series, Apportionment Sourcing the Remix, will take place on Wednesday, April 29 at 1:00 pm ET. If you would like…

State and Local Tax Responses to COVID-19: Nexus and Apportionment Relief for Employers With Telecommuting Employees [Updated April 22, 2020]

April 22, 2020 by Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, David Pope, Mike Shaikh, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Garrett Kinkelaar, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka, Roman Patzner, Katherine Piazza and Michael Tedesco 5 Mins Read

Many employees continue to telecommute due to the COVID-19 outbreak. As discussed in our previous blog post on state tax nexus and apportionment issues, out-of-state employers may need to consider whether a telecommuting employee’s activities could create nexus, exceed Public Law 86-272 protections, or impact the employer’s state income tax apportionment factor (particularly in states with a payroll factor or a sales factor where receipts are sourced based on cost of performance).

State and Local Tax Responses to COVID-19: Corporate Income Tax and Sales and Use Tax Deadline Extensions

April 16, 2020 by Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, David Pope, Mike Shaikh, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Garrett Kinkelaar, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka, Roman Patzner, Katherine Piazza and Michael Tedesco 1 Min Read

Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions. At this time, 40 states and Washington, D.C. have provided a corporate income tax filing and/or payment deadline extension. Some of these states have conformed to the July 15 federal corporate income tax extension date, while others have extended to an earlier or later date. Some states have also extended income tax…