1,407 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Position Check is the smarter first step.
October 1, 2026
Minnesota residency when moving to Florida explained: domicile and the 183-day rule with a place of abode, Minnesota's aggressive residency audits of snowbirds, the 25 domicile factors, the part-year return, and Minnesota's estate tax.
Read more →October 1, 2026
Moving a business entity to Florida explained: keeping the old-state LLC and registering in Florida, domesticating or converting it into a Florida entity, the old state's franchise taxes and minimums you leave behind (California's US$800, New York's filing fees), and the federal tax effect.
Read more →October 1, 2026
New Jersey residency when moving to Florida explained: the domicile test and the 183-day statutory resident rule, the part-year resident return, New Jersey's audit approach, what happens to a New Jersey home you keep, and selling New Jersey real estate as a nonresident (the GIT/REP forms).
Read more →October 1, 2026
New York City's resident income tax explained: the extra 3 to 4 percent city tax on residents, the same domicile and statutory residency tests as the state, why moving from Manhattan to Westchester isn't enough, and how moving to Florida ends it.
Read more →October 1, 2026
New York's convenience of the employer rule explained: why a Florida resident working remotely for a New York employer can owe New York tax on days worked from home in Florida, the employer-necessity exception, the bona fide employer office test, and the states that follow similar rules.
Read more →October 1, 2026
The New York residency audit explained: who gets selected, the domicile and statutory residency questions, the five primary factors, the documents auditors request (day logs, phone records, credit cards), the burden of proof on the taxpayer, and how to prepare before it starts.
Read more →October 1, 2026
New York statutory residency explained: how someone domiciled in Florida is still taxed as a New York resident if they keep a permanent place of abode in New York for substantially all of the year and spend more than 183 days there — what counts as a day, what counts as an abode, and how to stay clear.
Read more →October 1, 2026
Ohio residency when moving to Florida explained: the bright-line test — no more than 212 contact periods in Ohio, an abode elsewhere, no Ohio driver's license or homestead reduction, and a timely Ohio Nonresident Statement — Ohio's municipal income taxes, the part-year return, and why Ohio has no estate tax.
Read more →October 1, 2026
Oregon residency when moving to Florida explained: domicile and the 200-day statutory rule with a permanent place of abode, the part-year return, Oregon's high rates and no sales tax, and Oregon's estate tax with its US$1 million exemption.
Read more →October 1, 2026
Part-year resident state returns explained: how the year you move to Florida is split between your former state's resident period and nonresident period, how income is allocated (wages, investment income, accruals), the move date's significance, and the accrual rules some states use.
Read more →October 1, 2026
Pennsylvania residency when moving to Florida explained: the domicile test and the 183-day statutory resident rule, the part-year return, Pennsylvania's local earned income taxes, Pennsylvania's exemption of retirement income, and its inheritance tax that follows domicile.
Read more →October 1, 2026
Remote workers living in Florida explained: Florida has no income tax, so wages for work performed in Florida are generally untaxed by any state — except where the employer's state applies a convenience rule (New York and others), where you travel to the office, and where the employer never updated your payroll state.
Read more →October 1, 2026
Keeping rental property in your former state after moving to Florida explained: the rental income stays taxable there as nonresident source income, the nonresident return, suspended passive losses and how they're released on sale, depreciation, and the estate tax exposure of real estate in some states.
Read more →October 1, 2026
Selling a business after moving to Florida explained: whether your former state can tax the gain — stock sales generally follow domicile, asset sales and pass-through gains follow where the business operates — installment sales, the move-date scrutiny, and how to time the move and the sale.
Read more →October 1, 2026
Selling your former home after moving to Florida explained: the federal home sale exclusion still applies if you meet the two-of-five-year test, but your former state taxes the gain as nonresident source income and many collect estimated tax at closing — New York's IT-2663, New Jersey's GIT/REP, California's withholding.
Read more →October 1, 2026
State tax on pensions after moving to Florida explained: the federal law (4 U.S.C. 114) that bars your former state from taxing a nonresident's retirement income — qualified plans, IRAs, government pensions, and certain deferred compensation paid over ten years — and what it doesn't protect.
Read more →October 1, 2026
Stock options, RSUs, and deferred compensation after moving to Florida explained: how states allocate equity compensation by workdays between grant and vesting, why your former state taxes part of options exercised after the move, the deferred compensation rules, and the records to keep.
Read more →October 1, 2026
Trusts and state income tax after moving to Florida explained: how states tax trusts based on the grantor's residence when the trust was created, the trustee's location, or the beneficiaries' residence — New York's exempt resident trust, California's fiduciary and beneficiary rules — and how to move a trust's tax home.
Read more →October 1, 2026
Virginia residency when moving to Florida explained: domicile and the 183-day actual resident rule, the part-year return, Virginia-source income after the move, and why Virginia has no estate tax.
Read more →October 1, 2026
What taxes Florida residents pay explained: no personal income, estate, or inheritance tax — but a 6 percent sales tax plus county surtax, property taxes (with the homestead exemption for residents), documentary stamps on real estate and loans, and corporate income tax on C corporations.
Read more →September 30, 2026
A childcare center's largest cost is the staff that the state's child-to-teacher ratios require, and its return is shaped by government money — subsidy payments, the child and adult care food program's reimbursements, grants — that are income with their own reporting. A family daycare run from the provider's home has a special rule the rest of the home-office world doesn't: a time-and-space percentage that lets the provider deduct part of the whole house without an exclusive-use room. Here is each deduction for both, and the employer credits the sector qualifies for.
Read more →September 30, 2026
A childcare center owner chooses among three structures most businesses never consider together: a for-profit LLC or corporation with the S election, a nonprofit that qualifies for grants and property tax exemptions the for-profit can't get, and — for the family daycare provider — Schedule C with the home-use rules. The estimated taxes follow tuition paid in advance, government payments that lag, and an enrollment year with a September step. Here is both, for a family daycare, a single center, and an owner weighing the nonprofit route.
Read more →September 30, 2026
A single coffee shop or bakery rarely earns enough above its owner's salary to make the S election pay — the owner who works the counter at 6 a.m. has a reasonable salary that consumes most of a thin margin — so the election usually waits for a second location, a wholesale line, or a roastery. The estimated taxes follow a steady daily cash flow with a holiday bakery surge and an opening year that erases the tax. Here is both.
Read more →September 30, 2026
A coffee shop or bakery is a small restaurant with a thinner menu and a bigger morning: a food and beverage cost that decides the margin, an espresso machine and ovens that are the capital line, tips that flow through the tip jar and the card reader, and — for many bakeries — a wholesale line to cafés and grocers that is a resale for sales tax purposes. Here is each deduction, the tip reporting that applies to counter service, and the retail-versus-wholesale sales tax split.
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