Nonresidents Archives - Christopher J. Byrne PLLC

Whistleblowers and The Global Reach of The IRS and NYS.

Recent headlines and articles in the financial press have been rich with inflammatory buzz words referencing “whistleblower payouts”, “indictments for tax evasion”, “state & local tax enforcement”, renewed threats of…

March 4, 2021

Compliance Issues New York Nonresidents Tax Compliance

New York Utilizing Electronic Data Records for Tax Audits

Taxpayers claiming residency outside of New York while maintaining ties to New York, such as an apartment, room, or other ties in New York, may be exposing themselves to a…

December 12, 2016

Business Internal Revenue Code Internal Revenue Service International Taxation Nonresidents

Nonresidents and Taxation of Online Personal Services

While taxpayers who run online businesses from the United States are generally subject to income tax and state sales tax (depending on the nature of the business, the primary location…

October 21, 2016

Internal Revenue Code Internal Revenue Service International Taxation Nonresidents U.S. Withholding

Special U.S. Tax Rates for Foreign Investors

As part of the 2013 budget negotiations between Congress and the White House over how to close the nation’s deficit, the top tax rate imposed on long term capital gains…

October 21, 2016

Elections Forms and Filings Internal Revenue Code Nonresidents

Benefits of Election 83(b) for Nonresidents

An individual who receives property in exchange for the performance of services generally would report the fair market value of that property received as ordinary income, subjecting the individual imposition…

October 21, 2016

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