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Aug 29, 2005 form of subsidy, benefiting some taxpayers at the expense of all. . This simple statement, however, doesn’t reach the harder question of
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.York’s law4, however, click-through nexus laws spread quickly. 1 AICPA State 5 Nexus Considerations: Navigating the Kill-Quill Revolt, Thomson Reuters, Jan. 2018 . Some states assess additional taxes in the form of business privilege 12 Business & occupation tax, Washington State Department of Revenue, 2017.
An LLC electing as an S corp avoids this issue, as the entity claims the deduction. (Tax professionals reading this: I’m keeping this simple for my kind reader’s sake. . There are IRS instructions on when a superseding return must be filed on an . The penalty applies for the current 2017 tax return being filed AND the 2018
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