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I do software consulting and I work out of home. I was living

 
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Customer Question

I do software consulting and I work out of home. I was living in Illinois so far and have an S-CORP registered in Illinois. I am now moving my home to Dallas, Texas. I still continue to hold the home in IL that we are planning to rent it out. In terms of filing or reporting, what do I need to do?
Is there a simple change of address across states or do I have to form the corporation in TX and close my company in IL?

Another question that I have is, I work out of my home but I work for a client in denver, co. So for state taxes on my payroll or state taxes for the corporation's profits, do I have to pay CO taxes instead? How do I do this? Any help is greatly appreciated.

Third question that I have, this is relating to my husband. Say he is based out of chicago,il but works in seattle,wa where there is no state income tax. His company is saying that if you work in a tax exempt state but live in a taxable state, you are still responsible to pay taxes. Is this true?

 

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Submitted: 547 days and 17 hours ago.
Category: Finance
Value: $42
Status: CLOSED

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Expert:  RD replied 547 days and 16 hours ago.

Are you going to perform services out of your home in Dallas? Are you moving out of IL to Dallas? or it is a temporary move?

Will your husband/family reside in Chicago?

Regarding your husband's tax - yes the employer is correct. You are responsible to pay tax to your resident state.

Expert TypeCertified Public Accountant (CPA)
Category: Finance
Pos. Feedback: 99.4 %
Accepts: 1129
Answered: 10/10/2011

Experience: MBA, CPA

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Customer replied 547 days and 16 hours ago.

Hello,

 

Thank you for looking into my issue.

 

My move from IL to TX would be a permanent move.

 

My husband/family - none of us will live in chicago.

 

I have a catch on to my situation here

 

My husband gets reimbursed anytime he is posted to a place other than IL. He is currently posted in WA and gets corporate apartment, reimbursement etc., However, his project keeps changing every 6 months and all, so we want a base, so we are selecting Dallas,TX. Though our base will be in Dallas,TX I will be spending considerable amount of time with my husband in WA. (I am working out of home, so this gives me the flexibility).

We are planning to move our cars to Washington state as well. Since we will be here more than 30 days, we are also thinking we will get our cars registered here in WA. Would that give us an issue in terms of being taxed for the corporate tax reimbursement and all? Please let us know

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Expert:  RD replied 547 days and 14 hours ago.

If none of you are going to be in Chicago than I would suggest you to close the S Corp in IL and form one in TX. You can form the S Corp as a foreign corp in TX and than convert it to domestic corporation in TX so that you do not have to file returns for S Corp in IL and also file tax returns in IL in future.

Since TX and WA do not have income tax, you will not have to worry about State tax if you move out of IL and become resident of these States.

Generally if the assignment are short term assignments(less than a year) away from home than the reimbursement for expenses incurred in performing services for travel & lodging from the employer will not be taxable.

Customer replied 547 days ago.

Hello,

 

When you say close our company in IL and open in TX, would that mean I cannot carry the federal tax id going forward?

I really want to carry the same company's name, same federal tax id but just change the address of the company to a different state. Is it not possible?

 

Also, If I am working out of home for a company based in Denver, CO then which state taxes do I pay? Sorry I understand my case is complicated

So say I earn 20K working out of Illinois but for a client based in Denver, CO. Say I pay 12 K as salary to myself. So what state taxes do I pay on 12K? As for the company's profit of 8K, what state taxes do I pay?

Accepted Answer

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Expert:  RD replied 546 days and 21 hours ago.

You can if you form this company as a foreign corporation in TX and than convert it to TX domestic entity.

Once this is done, you can close the IL company.

If you are working from TX (services perform in TX) and there is no office location or branch of your entity in Denver than you will be subject to tax in TX on this income. The income will be sourced to the State from where your service is performed and the entity is resident.

If the Denver company requires your company to be registered in CO than there may be income allocated to CO and TX.
However, for payroll- if you perform services from TX than the Salary will be sourced to the State from where the services are performed.

Expert TypeCertified Public Accountant (CPA)
Category: Finance
Pos. Feedback: 99.4 %
Accepts: 1129
Answered: 10/11/2011

Experience: MBA, CPA

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Customer replied 546 days and 21 hours ago.

Denver company does not require me to register in CO, so I guess all income can be attributable to TX.

Can you please guide me how to set up a foreign corporation in TX? Do I need to wait a month or so to convert the corporation into TX Domestic entity?

 
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