{"id":5068,"date":"2017-08-20T04:28:54","date_gmt":"2017-08-20T11:28:54","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=5068"},"modified":"2017-07-12T15:41:10","modified_gmt":"2017-07-12T22:41:10","slug":"file-out-of-state-tax-returns","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/file-out-of-state-tax-returns\/","title":{"rendered":"Why File Out of State Tax Returns"},"content":{"rendered":"

\"Picture<\/a>Can we talk about something that\u2019s a little bit awkward for small business owners? Specifically, can we discuss the \u201cwhy file out of state tax returns\u201d issue?<\/p>\n

You know what I mean, right? You live and run your service small business out of state \u201cX\u201d. But you also go into and then operate in states \u201cY\u201d and \u201cZ\u201d.<\/p>\n

Or maybe you operate entirely in your home state. But you partner with some other firm\u2014perhaps a giant ecommerce company named after a South American river\u2014and so you own inventory scattered across a dozen states.<\/p>\n

In situations like these, do you really need to worry about state income tax returns? Or about state sales tax returns? Gosh, that seems awfully complicated, doesn\u2019t it? Wouldn\u2019t it be easier\u2014just between us chickens\u2014to pretend you\u2019re operating only in your home state? To pretend that you do not need to file out of state tax returns?<\/p>\n

Lost of small business owners think the way I\u2019m describing here. But you know what? You have at least three good reasons to follow the letter of the law. And for reasons that go beyond the fact that the law is the law\u2026<\/p>\n

Reason #1: A Large Sales Tax Liability Destroys Resale Value<\/h2>\n

Perhaps the biggest reason to comply with state and local tax laws is this: If you operate a multi-state business that should collect and remit sales taxes and don\u2019t follow the rules, your small business may become unsaleable.<\/p>\n

In other words, a small business with a long history of not complying with sales tax laws may create too much risk for prospective buyers.<\/p>\n

Let me give you an example to put this all into context. Say you\u2019ve got a sweet, $1,000,000 in revenues small business making, say, $200,000 annually.<\/p>\n

Say the business sells stuff all over the country using Amazon\u2019s \u201cFulfillment by Amazon\u201d service.<\/p>\n

A business like this might, on average, be worth $500,000 to a potential buyer. Small businesses often get valued at 2.5 times cash profits. ($200,000 times 2.5 equals $500,000)<\/p>\n

If you don\u2019t comply with state and local sales tax laws, however, you\u2019re probably annually under-collecting between $50,000 and $100,000 in sales taxes. So over ten years, this will mean you potentially sidestep $500,000 to $1,000,000 in sales tax collections.<\/p>\n

In this situation, you will find it very hard to sell your business for $500,000 if there\u2019s a chance the buyer might get into an argument with a bunch of states about $500,000 to $1,000,000 in unpaid and uncollected sales taxes.<\/p>\n

Reason #2: State Income Tax Liabilities Never Go Away for Nonfilers<\/h2>\n

Another reason to comply with state tax laws. If you operate your business as pass-through entity (so a sole proprietorship, partnership or S corporation) and you don\u2019t calculate and pay the income taxes you owe any states in which you \u201coperate\u201d, you could have some state come back years later and ask for the income taxes you should have paid.<\/p>\n

Let\u2019s say, for example, that you do have a business that makes $200,000 and that half of this profit, or $100,000, gets earned and is therefore taxable in other states. This $100,000 of out-of-state profit might be creating an annual income tax bill of $5,000 to $10,000.<\/p>\n

Over time, that\u2019ll add up. In ten years, for example, you\u2019re looking at $50,000 to $100,000 in total taxes.<\/p>\n

Penalties might be another chunk\u2014as a guess another 25%.<\/p>\n

And then you\u2019ll have interest on the taxes and the penalties. And that\u2019ll add another big chunk, as the taxes, penalties and interest start to snowball.<\/p>\n

But the real issue here is that old unpaid taxes never move \u201coutside the statute of limitations\u201d if you haven\u2019t filed your state income tax returns.<\/p>\n

This problem isn\u2019t as big a problem as the sales tax problem. But over time, as noted, things snowball.<\/p>\n

Reason #3:\u00a0Heads Someone Else Wins Tails You Lose<\/h2>\n

The final reason to file out of state\u00a0tax returns is that in a sense when you don’t file out of state tax returns you’re really taking a “heads someone else wins and tails you lose” bet.<\/p>\n

But let me explain.<\/p>\n

First, remember that your customers and not you pay the sales taxes.<\/p>\n

One way to look at the sales tax question, then, is that your customers win<\/em> if you don’t deal properly with the sales tax (because they avoid sales taxes)… and you and your business lose<\/em> if your failure later gets spotted by a state (and you have to pay the sales taxes customers should have paid).<\/p>\n

Note:<\/strong> One other thing to mention about sales tax accounting. Most and even all of the work for sales tax reporting can be done by outside vendors either for free or at a reasonably low price. Amazon, for example, will collect sales taxes. And the major sales tax return preparation vendor, Avalara<\/a>, charges about $60 to file out of state tax returns (at this writing). By the way, we have no financial arrangement with Avalara. And our firm’s only arrangement with Amazon is\u00a0 that Amazon sells copies of our book QuickBooks for Dummies<\/a>.<\/p>\n

Second, in a way, state income tax accounting creates a similar “heads someone else wins and tails you lose” predicament.<\/p>\n

Here’s why:\u00a0Probably the income taxes you pay other states will become a credit against the income taxes you owe your state of residence if you deal with all this in a timely manner.<\/p>\n

But if you don’t deal up front with the state income tax issue, you may find yourself paying state income taxes twice on the \u00a0income you earn in other states. You’ll pay state income taxes to your state when you file your original tax returns. And then, if you’re caught, you’ll later pay state income taxes on that same income to the states you should have filed returns with earlier.<\/p>\n

The problem here is that if the statute of limitations has expired on the returns you filed with your state–the returns that overallocate income to your state–you won’t be able to get a refund of the taxes you, in effect, paid to the wrong state.<\/p>\n

The upshot? You may end up unnecessarily paying two states income taxes on the same income…<\/p>\n

Note:<\/strong> Annual state income tax returns can also be easily handled by your CPA at a reasonable cost. Especially if you’re operating as a partnership or corporation.<\/p>\n

Summing Up Situation If You Don’t File Out of State Tax Returns<\/h2>\n

Our digital economy creates lots of opportunity for small business owners who go multi-state. And you and I definitely want to be exploring those opportunities.<\/p>\n

However, these digital economy opportunities do burden us with a longer list of tax returns to file. We\u00a0want to take care of this stuff.<\/p>\n

Last comment: Maybe this summer, you should call your CPA and ask about doing the out of state tax return stuff right…<\/p>\n

Other Blog Posts You Might Find Useful<\/h2>\n

Amazon FBA Sales Tax: The Reality Sandwich<\/a><\/p>\n

Small Business Multistate Taxation: A Short Primer<\/a><\/p>\n

Multistate Taxation: Avoiding Costs & Hassles<\/a><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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