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De Minimus Exclusions

De Minimus exclusions have just been brought to my attention and I'm seeking more information in regards to my current employment situation which follows:

For the 2008 tax year I was a full time tax paying resident of Oregon, employed by a company in Virginia, and worked in the field 100% of the time. For 2008 "the field" has included most of the western half of the United States including: Washington, Oregon, California, Montana, North Dakota, Colorado, Arizona, New Mexico, Texas, Kansas, Oklahoma, Wyoming, Missouri, and Virginia.

I was working under contracts secured by my superiors in my company and was paid by my company, not by those companies who contracted us. On any given day I could have crossed state lines while working.

Do de minimus exclusions apply to me? Please let me know if more information is needed.

Reply to
globalksp
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wrote

What do you think is de minimus enough that you are excluded from it?

Multi-state tax reporting?

Travel & Entertainment record keeping?

It would be ever so helpful to know what you are trying to be excluded from.

Reply to
Paul Thomas, CPA

de minimis. de minimis. de minimis.

Reply to
lotax

You are a resident of OR and file an OR resident state tax return reporting all of your income regardless of where earned. You have no regular place of employment and worked in 11 states (including OR) that have a personal income tax (WA, TX & WY don't). Each state has its own filing requirements. E.g., here in NM, a nonresident must file a NM tax return if you have a federal filing requirement and income from any NM source. Therefore, you have to file in NM. Each state has its own definition of residency. E.g., here in NM, we have a tax law that says you are a resident if you spend 185 24 hour days feet on the ground for any reason in NM. If you met this rule, you would have to file as a NM resident rather than as a nonresident.

So, you could very easily discover that you have a filing requirement in every state in which you were physically present earning your salary.

Get some professional advice.

Reply to
Alan

I am not expert in this, but here is what I would do, and did do. If your company withheld state income tax only for Oregon, I would only file in Oregon. In my case, the trips were numerous, but only a week at one place. I think everything was proper.

Reply to
DF2

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