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- Title
STATE INCOME TAXATION OF NONRESIDENT EQUITY-BASED COMPENSATION.
- Authors
Coffill, Eric J.
- Abstract
The article focuses on state income taxation of non-resident equity-based compensation to approximate the employee's in-state personal income tax liability. Topics include increase in people who work remotely means some planners may need to reassess clients' income sources to avoid a tax surprise; and Individual taxpayers are entitled to the same federal constitutional protections as corporate taxpayers, including fair apportionment of income.
- Subjects
STATE taxation; TAX laws; EMPLOYEE stock options; NONRESIDENTS; INCOME tax; INCOME; STOCK options; STOCK prices
- Publication
Journal of Financial Planning, 2022, Vol 35, Issue 10, p36
- ISSN
1040-3981
- Publication type
Article