Expat Resources

CT - Change in withholding requirements for nonpayroll amounts
Effective January 1, 2025, payers of nonpayroll amounts are no longer required to withhold Connecticut personal income tax from certain retirement income distributions. Payers of nonpayroll amounts ar...

NJ - Guidance for cannabis establishments updated
New Jersey has revised a technical bulletin discussing the sales and use tax treatment of recreational cannabis and licensed cannabis establishments. The bulletin was updated to add:a definition of&nb...

NY - Severance payment received by nonresident individual was taxable as state source income
A severance payment paid to a nonresident individual (taxpayer) employed by a New York corporation, in connection with the termination of her employment was New York source income subject to personal ...