The California Office of Tax Appeals (OTA) recently reversed a Franchise Tax Board (FTB) proposed assessment of a Texas-based independent contractor working for a California-based company. The OTA found that income reported to the contractor on a Form 1099-MISC did not have a California source because the end clients were located out-of-state, and therefore the contractor had no requirement to file a nonresident California return. To read the decision in full, click here.
OTA Reverses FTB Assessment of Out-of-State Contractor Income
On behalf of Law Office of Williams & Associates, P.C. | Nov 12, 2019 | Appeals