Bindley Decision and CA Nexus for Out of State Practitioners - Spidell

Bindley Decision and CA Nexus for Out of State Practitioners

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Message Board Bindley Decision and CA Nexus for Out of State Practitioners

This topic contains 1 reply, has 2 voices, and was last updated by Lynn Freer 3 weeks, 2 days ago.

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  • #182617
    Dave Yoshida
    Participant

    Is there (yet, or on the horizon) a resource that describes the gross amount or percentage of CA-source income, (or other threshold for reporting) that would require a CA nonresident tax return. I’m thinking, for example, of a New Mexico EA that has a few CA clients because of their rental properties, or, perhaps a CA EA who moves out of state, semi-retires in, for example, South Dakota, and keeps her favorite clients, all in CA. Thanks 🙂

  • #182643
    Lynn Freer
    Participant

    There is no minimum amount of income taxable to CA that was discussed in Bindley. We don’t think that the economic thresholds in R&TC §23101(b) apply here.
    We believe that a California tax professional who relocates to another state and continues to prepare returns for CA clients are doing business in CA and must file CA returns.