Resources / Guides
The questions that come up every year.
Certain questions arrive again and again, usually at the worst possible moment: after the entity is formed, after the move, after the shares vest, after the letter arrives. These guides cover the ones we are asked most often, written to be useful before the decision rather than after it. They are general explanations, not advice for a particular situation.
Businesses
Entity choice, compensation, and state obligations
- S corporation versus LLC in New York and FloridaThe same federal question produces different answers in the two states, and New York City changes it again.
- Reasonable compensation for S corporation ownersHow the number is defended, what happens when it is too low, and the interaction with the qualified business income deduction.
- New York City Commercial Rent TaxA tax on tenants below 96th Street that many businesses discover only when the City asks about it.
- Florida sales tax registrationWhen you have to register, what the Broward surtax adds, and how the filing calendar works.
- Choosing a retirement plan for your businessSEP, SIMPLE, solo 401(k), safe harbor, and cash balance plans, and the deadlines that decide between them.
Individuals
Residency, relocation, and equity
- New York residency audits and the 183-day testTwo independent ways to be a New York resident, and the records auditors ask for.
- Moving from New York to FloridaWhat actually establishes the change, and what stays taxable in New York after it.
- Equity compensation: ISOs, NSOs, and RSUsWhere the tax lands for each type, the 30-day election that cannot be extended, and the withholding gap that produces April surprises.
Trusts and estates
Fiduciary filings and New York estate tax
Ask about your situation
General guidance only goes so far.
These pages describe how the rules work. What they cannot do is tell you how they apply to your facts. That part is a conversation.