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Old 01-19-2009, 09:20 PM
DF2
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Default Re: De Minimus Exclusions

In misc.taxes.moderated, globalksp[at]gmail.com wrote:

- quote -

> De Minimus exclusions have just been brought to my attention and I'm
> seeking more information in regards to my current employment situation
> which follows:
> For the 2008 tax year I was a full time tax paying resident of Oregon,
> employed by a company in Virginia, and worked in the field 100% of the
> time. For 2008 "the field" has included most of the western half of
> the United States including: Washington, Oregon, California, Montana,
> North Dakota, Colorado, Arizona, New Mexico, Texas, Kansas, Oklahoma,
> Wyoming, Missouri, and Virginia.
> I was working under contracts secured by my superiors in my company
> and was paid by my company, not by those companies who contracted us.
> On any given day I could have crossed state lines while working.
> Do de minimus exclusions apply to me? Please let me know if more
> information is needed.


I am not expert in this, but here is what I would do, and did do. If
your company withheld state income tax only for Oregon, I would only
file in Oregon. In my case, the trips were numerous, but only a week
at one place. I think everything was proper.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
  #2  
Old 01-19-2009, 04:14 PM
Alan
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Posts: n/a
Default Re: De Minimus Exclusions

globalksp[at]gmail.com wrote:
- quote -

> De Minimus exclusions have just been brought to my attention and I'm
> seeking more information in regards to my current employment situation
> which follows:
> For the 2008 tax year I was a full time tax paying resident of Oregon,
> employed by a company in Virginia, and worked in the field 100% of the
> time. For 2008 "the field" has included most of the western half of
> the United States including: Washington, Oregon, California, Montana,
> North Dakota, Colorado, Arizona, New Mexico, Texas, Kansas, Oklahoma,
> Wyoming, Missouri, and Virginia.
> I was working under contracts secured by my superiors in my company
> and was paid by my company, not by those companies who contracted us.
> On any given day I could have crossed state lines while working.
> Do de minimus exclusions apply to me? Please let me know if more
> information is needed.

You are a resident of OR and file an OR resident state tax return
reporting all of your income regardless of where earned. You have
no regular place of employment and worked in 11 states (including
OR) that have a personal income tax (WA, TX & WY don't).
Each state has its own filing requirements. E.g., here in NM, a
nonresident must file a NM tax return if you have a federal
filing requirement and income from any NM source. Therefore, you
have to file in NM. Each state has its own definition of
residency. E.g., here in NM, we have a tax law that says you are
a resident if you spend 185 24 hour days feet on the ground for
any reason in NM. If you met this rule, you would have to file as
a NM resident rather than as a nonresident.

So, you could very easily discover that you have a filing
requirement in every state in which you were physically present
earning your salary.

Get some professional advice.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
  #1  
Old 01-19-2009, 02:32 PM
lotax@hotmail.com
Guest
 
Posts: n/a
Default Re: De Minimus Exclusions

de minimis. de minimis. de minimis.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
 
Old 01-19-2009, 12:39 PM
Paul Thomas, CPA
Guest
 
Posts: n/a
Default Re: De Minimus Exclusions


<globalksp[at]gmail.com> wrote
- quote -

> De Minimus exclusions have just been brought to my attention and I'm
> seeking more information in regards to my current employment situation
> which follows:
> For the 2008 tax year I was a full time tax paying resident of Oregon,
> employed by a company in Virginia, and worked in the field 100% of the
> time. For 2008 "the field" has included most of the western half of
> the United States including: Washington, Oregon, California, Montana,
> North Dakota, Colorado, Arizona, New Mexico, Texas, Kansas, Oklahoma,
> Wyoming, Missouri, and Virginia.
> I was working under contracts secured by my superiors in my company
> and was paid by my company, not by those companies who contracted us.
> On any given day I could have crossed state lines while working.
> Do de minimus exclusions apply to me? Please let me know if more
> information is needed.






What do you think is de minimus enough that you are excluded from it?

Multi-state tax reporting?

Travel & Entertainment record keeping?






It would be ever so helpful to know what you are trying to be excluded from.







--
Paul A. Thomas, CPA
Watkinsville, Georgia

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
  #-1  
Old 01-19-2009, 02:37 AM
globalksp@gmail.com
Guest
 
Posts: n/a
Default De Minimus Exclusions

De Minimus exclusions have just been brought to my attention and I'm
seeking more information in regards to my current employment situation
which follows:

For the 2008 tax year I was a full time tax paying resident of Oregon,
employed by a company in Virginia, and worked in the field 100% of the
time. For 2008 "the field" has included most of the western half of
the United States including: Washington, Oregon, California, Montana,
North Dakota, Colorado, Arizona, New Mexico, Texas, Kansas, Oklahoma,
Wyoming, Missouri, and Virginia.

I was working under contracts secured by my superiors in my company
and was paid by my company, not by those companies who contracted us.
On any given day I could have crossed state lines while working.

Do de minimus exclusions apply to me? Please let me know if more
information is needed.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
 

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exclusions, minimus
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