州税和地方税

州和地方的税收需求是持续的，反复发生的事件. The impact of state taxation on businesses is truly deceptively simple 和 endlessly complicated. Managing risk 和 identifying opportunities within state 和 local tax laws can be overwhelming. This evolving area of the law has created uncertainty on all sides regarding when you are taxable, 多少收入应纳税, 或者什么应该纳税，什么不应该纳税. 从好的方面来看，复杂性创造了机会.

就像你的个人健康一样，州税和地方税也可以被入侵 诊断服务，预防服务, 紧急服务. 随着业务的增长和发展，需要解决的新问题将浮出水面. LBMC’s 州税和地方税 (SALT) team provides clients with proactive 和 strategic multi-state tax services to mitigate risk, 维护头寸，改善现金流. Our SALT experts are ready to provide you with planning 和 solutions to your state tax issues whether you are conducting business in one, 50个州中的几个或全部.

当我们专注于 销售税和使用税, 州所得税、总收入税(俄亥俄州的猫), 特许税, we also provide property tax (tangible personal property 和 real property), unclaimed property services.

无论您的业务需求是简单的诊断还是复杂的紧急情况, LBMC’s 州税和地方税 professionals will assist in ensuring that your state 和 local tax burden is minimized so your company can move forward.

诊断服务

Whether you are going to the doctor for a routine check-up or you have never been to the doctor, sometimes you just need the basic tests done to figure out if there are any issues or opportunities you should be aware of. 和你的健康一样，及早发现是防止问题失控的关键. 也, 如果没有在适当的时间范围内抓住机会, 它可能会永远丢失，对你公司的底线产生持久的影响.

最基本的诊断测试是a nexus审查 where you learn what states your company is obligated to file an income tax return 和/or register to collect sales tax.

其他诊断测试包括:

  • 确定你在一个州销售的商品是否应纳税 (销售和使用应税审查);
  • reviewing invoices 和 transactions for all years open under the statute (usually 3 or 4 years) to identify refund opportunities related to exemptions, 学分, 除外责任, 特殊交易和税基项目的税务处理 (反向销售税审计); 和
  • reviewing income tax returns for all years open under statute (usually 3 or 4 years) to identify refund opportunities related to tax base, 分配的因素, 存档方法(单独), 结合, 合并), 酉群, 业务和. 营业外收入分类, 净经营损失利用率, 以及直通实体非居民扣缴和综合申报 (反向所得税审计).

预防服务

你如何避免问题的发生?

You need a system in place or an expert continually monitoring 和 maintaining potential areas where problems can form. 状态 tax compliance can create large liabilities that grow over time if not properly managed. 因此, the professionals at LBMC offer consulting services around a company’s state tax compliance 和 provision requirements.

Our sales tax consulting services 除了上述的诊断服务 可能包括:

  • 审核您的合规流程
  • 帮助您的公司选择遵从性软件并实现软件解决方案
  • 共同外包或外包你的销售税合规
  • 帮助您的公司确定您的asc450供应位置
  • 为您的团队提供现场定制培训
  • Helping your company determine the sales tax impact of mergers 和一个cquisitions or restructurings

明升体育app下载所得税咨询服务, 除了上述的诊断服务, 可能包括:

  • Reviewing your company’s apportionment 和 revenue sourcing methods to determine whether your 分配的因素 represent a fair 和一个ccurate reflection of your income in a state
  • 帮助你的公司决定他们是否应该单独申请, consolidated or 结合 returns which may minimize tax or facilitate the utilization of net operating losses
  • Reviewing your company’s state tax add-backs 和 subtractions to determine if additional deductions or additions can be taken
  • Helping pass-through entities determine if composite returns are possible 和一个t what level non-resident withholding is required
  • 帮助您的公司提交与联邦RAR合规相关的修改后的报表
  • 共同外包或外包你的所得税合规
  • 帮助您的公司确定您的ASC 740供应位置
  • Helping your company determine the income tax impact of mergers 和一个cquisitions or restructurings

紧急服务

当危机来袭或不可预见的情况发生时, 您需要一位具有技术专长和实际解决方案的倡导者. 紧急情况是否源于审计通知或评估, 来自供应商的通知, 或者进行内部审查，发现多年来的错误, 我们可以帮忙.

我们支持客户，并在审计前、审计中和审计后为他们提供帮助. 我们在可能的情况下帮助公司维护头寸，减少处罚和利息. 最终, 明升体育app下载目标是快速解决您的问题, 在法庭外，以最低的代价.

  • Have you received a notice of intent to audit 和一个re overwhelmed by the amount of information requested?
  • 你要问签名表格吗, 比如诉讼时效豁免, 这似乎只对国家有利?
  • 你们在审计的销售税部分是否选择了统计抽样?
  • 审核员是否发现了审计中的问题并提出了你不同意的调整建议?
  • Are you comfortable that the auditor has looked for potential overpayments as well as deficiencies?
  • If the audit has concluded 和 you still disagree with some of the auditor’s proposed adjustments, 你有什么选择??
  • 你了解税务局的非正式纳税人会议流程吗?

明升体育app下载紧急服务可能包括:

  • Helping your company determine if there are any overpayments to offset potential underpayments
  • 管理审核并在整个审核过程中代表贵公司
  • Analyzing 和 defending your positions through written protest 和 informal conferences or administrative appeals proceedings
  • Helping your company obtain clarity regarding its situation by writing a letter ruling request
  • Helping your company mitigate historical tax exposure through 自愿披露协议 negotiation 和 representation

你怎么知道你是否需要州和地方税收援助?

  • 你知道你需要向哪些州申报所得税吗, 或者注册并收取销售税? 你可能需要一个 Nexus审查.
  • 你需要帮助减少上一年的税收吗, interest 和 penalty exposure before collecting sales tax or filing income tax returns prospectively? 你可能需要一个 自愿披露协议.
  • 你知道你买卖的东西是否要交销售税吗? 你可能需要一个 销售 & 使用应课税性检讨.
  • 你知道你是否在利用所有适用的豁免或学分吗? 我们可以帮你 豁免及学分检讨.
  • 你知道你是否多付或少付了你的销售税和使用税吗? Would you like to obtain refunds of prior overpayments 和 reduce your exposure under future audits? 你可能会受益于 反审核 和 你的使用税应计的自动化.
  • Do you need to prepare for an audit by knowing your exposure 和 possible refund opportunities or reduce a current audit assessment? 我们可以帮你 审计国防 和一个 反审核.
  • Do you need to clean up sales tax exposure in preparation for a future sale or future purchase of a company? 我们可以帮你 反审核 和一个 自愿披露协议.
  • Do you know the impact of restructuring, acquisition or merger on your company’s state tax liability? 我们可以帮忙 尽职调查 和 建模.

LBMC差异

在LBMC, we deliver deep 和 diverse expertise to clients around the nation with exceptional warmth 和 wisdom. We have built one of the finest reputations 和 have among the highest client satisfaction 和 referral rates in the industry. If you are looking for a firm with multistate expertise that delivers personal attention 和 performance, LBMC设置更高, 难以接近的标准.