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Wayne K. Berkowitz CPA, J.D., LL.M.

Wayne K. Berkowitz CPA, J.D., LL.M.
Wayne Berkowitz, a tax partner and head of the State and Local Tax Group at Berdon LLP, advises on the unique requirements of governments and municipalities across the nation.
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Recent Posts

SALT TALK: Terminating Your NYC Domicile and Establishing a NYS Only Domicile

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on May 19, 2020 12:31:48 PM

As my readers know, domicile is generally defined as the place that you intend to be your permanent home – the place to which you return whenever absent. For those who want to change from a New York City to a New York State domicile, NY law requires that you prove by clear and convincing evidence that you have abandoned your NYC domicile and established a new domicile elsewhere.

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SALT TALK: State Nexus Implications of Telecommuting due to the COVID-19 Pandemic

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Apr 27, 2020 11:40:00 AM

With millions following government-imposed stay at home directives, my colleague Sarah Kim looks at the state tax nexus implications and what guidance is being issued by state taxing authorities.

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SALT TALK: The COVID-19 Pandemic’s Impact on Residency and Taxes (VIDEO)

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Apr 20, 2020 11:44:47 AM

Wayne Berkowitz and colleague Richard Goldstein examine the impact of the COVID-19 crisis on state residency issues and an employer’s state tax obligations.Click here to view the videos.

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SALT TALK: Update on New Jersey Income Tax Extensions

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Apr 6, 2020 11:40:00 AM

For some insights on the Garden State’s plans to postpone the state Individual Gross Income Tax filing and payment deadline and the Corporation Business Tax filing and payment deadline, click here.

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SALT TALK: COVID-19 State Tax Pronouncements – Many and Varied

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Mar 30, 2020 2:52:21 PM

As states continue to scramble to provide tax guidance during the COVID-19 crisis, decisions are coming in fast. Here is a roundup for the tri-state area and around the nation which we will continue to revise as the updates are released.

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SALT TALK: Governor Cuomo’s Press Conference Leads to More Questions regarding NYS Tax Deadline

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Mar 20, 2020 3:15:45 PM

During Governor Andrew Cuomo’s press conference today, in response to a question from a reporter regarding whether New York State was going to have a new tax deadline, the Governor responded, “The new deadline is the federal deadline.”

The Governor immediately handed off to the State Budget Director Robert Mujica, who confirmed that since the New York deadline is tied to the federal deadline, New York’s deadlines will be extended as well.

When asked about the sales tax deadline, Mr. Mujica responded that “we are going to forgive interest and penalties related to the sales tax.” When asked if the sales tax deadline was being pushed back, Mr. Mujica responded “the deadline stays the same. But there is no interest or penalties for those who can’t pay.” The Budget Director’s comments expressly addressed sales tax. His statement also appeared to cover business and personal income taxes, but we await official clarification on this. 

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SALT TALK: Is Wayfair a Pandemic?

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Mar 9, 2020 11:40:00 AM

Riding the commuter rails this morning, it certainly felt like one of those holiday Mondays where everyone else has the day off and you still head to work. After taking a quick mental inventory of holidays past and future, I realized this was just any other day. Or so I thought.

Did I hear NYC’s very own Mayor de Blasio tell me to walk to work and not take the subway if this was in fact an option. I was sure to heed his advice and take the twenty-minute walk from Penn Station to my office. Although riding the LIRR, it appears others took it one step further and didn’t travel to work at all.

According to CNN, which today began calling the coronavirus outbreak a pandemic, the criteria for what qualifies is not universally defined. Apparently even the World Health Organization doesn’t agree on a definition. But turning to Wikipedia, we find that “a pandemic is an epidemic occurring on a scale which crosses international boundaries, usually affecting a large number of people.”

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SALT TALK: Live the Life You Choose

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Mar 2, 2020 3:45:00 PM

Can’t you hear the jingle playing with the singers belting out the lyrics, “Berdon LLP, Accountants and Advisors, call #########.

I expect to hear this retort over and over this week as our new Berdon radio campaign hits the airwaves today. Friends, family, colleagues, acquaintances and others just can’t resist a good-natured tease. My phone will be ringing with old familiar voices looking for a good laugh and maybe even to reconnect.

We are going to be running a rotating series of tax tips focused on planning to help you “live the life you want to lead.” One of these tips will be offered by me and of course will deal with state and local tax, specifically the perils of being found a tax resident of multiple states.

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SALT TALK: Permanent Place of Abode: Taking Ownership

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Feb 24, 2020 11:40:00 AM

We have always been told it’s important to take ownership of your work, your actions, and sometimes even the actions of others. However, when it comes to determining whether you have a permanent place of abode (PPA), ownership just doesn’t matter.

Countless times, I have been asked by clients and potential clients whether they should buy, lease, rent, etc. a home, condominium, or cooperative in their own name, their spouse’s name, a relative’s name, in a business entity, or any other permutation. While there may be other important reasons to evaluate this decision, determining whether one has a PPA just isn’t one of them.

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SALT TALK: Sales Tax on Capital Improvements – Are You Secure?

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Feb 18, 2020 11:40:00 AM

While we all know that most jurisdictions have a “carve-out” from the sales tax for capital improvements, often-times mandated services related to such improvements can tag along for the exemption.

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