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STEVENSON TAX SERVICES
STATE TAX GUIDE
State tax
issues, with clarity.
✓ STATE TAX MATTERS
SALT STATE AND LOCAL TAX
State income tax, sales and use tax, notices, audits and collections. State representation available in 49 states, excluding Oregon.
STATE NOTICES
SALES & USE
NOTICE DEADLINES MATTER
AUDIT SUPPORT
REVIEW • PLAN • RESPOND
A clearer path through state tax issues.
FREE INITIAL CONSULTATION
Bluefield, WV • Serving clients nationwide
StevensonTaxServices.com
(404) 729-2984
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S T E V E N S O N TA X S E R V I C E S
S TAT E TA X C H A L L E N G E S
S TAT E TA X P R O B L E M S R A R E LY C O M E W I T H S I M P L E A N S W E R S .
One notice can raise several tax questions. State tax matters depend on the tax type, filing years, residence, business activities and the agency involved. A timely, organized response matters.
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STATE INCOME TAX
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Resident, nonresident and partyear filing questions.
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EMPLOYER WITHHOLDING
Registration, collection and remittance concerns.
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Employer filing, deposit and payment issues.
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ASSESSMENTS Unpaid balances, penalty notices and deadlines.
DISCUSS YOUR STATE TAX ISSUE StevensonTaxServices.com
SALES & USE TAX
STATE TAX AUDITS Examinations, information requests and adjustments.
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COLLECTION MATTERS State liens, levies and other collection actions.
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S T E V E N S O N TA X S E R V I C E S
G U I DA N C E & S C O P E
S TAT E TA X R E P R E S E N TAT I O N I N 4 9 S TAT E S
State tax representation. 49-state coverage. John Stevenson, EA, offers state tax representation in every state except Oregon. Representation requires appropriate client authorizations and compliance with each agency's procedures.
FEDERAL IRS REPRESENTATION An Enrolled Agent has broad representation rights before the IRS, including audits and appeals.
STATE TAX REPRESENTATION Services are offered in 49 states. Oregon statetax representation is excluded.
49 STATES
EXCLUDING OREGON
STATE AGENCY REQUIREMENTS Agency forms, deadlines and procedures vary by state and tax type.
STATE TAX REPRESENTATION
Based in Bluefield, West Virginia. • State representation excludes Oregon.
StevensonTaxServices.com
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S T E V E N S O N TA X S E R V I C E S
O U R A P P R OAC H
A P R O C E S S B U I LT A R O U N D T H E N O T I C E A N D T H E S TAT E
From confusion to an informed response. No two states administer taxes in exactly the same way. We begin with the facts and the notice you have received.
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IDENTIFY Identify the issuing state, tax type, period and response deadline.
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DOCUMENT Gather notices, filed returns, payment records and relevant facts.
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EVALUATE Review potential filing, appeal, payment or correction options.
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REPRESENT Use applicable state authorization forms to communicate with the agency and pursue the agreed response.
Deadlines and eligibility depend on the relevant state law.
StevensonTaxServices.com
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S T E V E N S O N TA X S E R V I C E S
S TAT E I N C O M E TA X
I N D I V I D U A L A N D B U S I N E S S F I L I N G S C A N C R O S S S TAT E L I N E S
Which state has a taxing claim? Residency, income sources and business activities can change state filing obligations. The applicable law matters.
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RESIDENT & NONRESIDENT
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BUSINESS INCOME
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CREDIT FOR TAXES PAID
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LATE OR AMENDED RETURNS
Review residency, part-year status and source-of-income issues.
Review state income and franchise tax filing obligations.
Evaluate available credits for qualifying taxes paid elsewhere.
Consider corrections and outstanding state filing years.
Each state sets its own forms, sourcing rules and deadlines.
StevensonTaxServices.com
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S T E V E N S O N TA X S E R V I C E S
NOTICES & COLLECTION
A S TAT E A S S E S S M E N T O R C O L L E C T I O N N O T I C E N E E D S AT T E N T I O N .
Respond with facts. Protect your options. An unexpected balance, adjustment or collection letter may have important response dates. Identifying the right process comes first.
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NOTICE & DEADLINE
AUDIT & ASSESSMENT
APPEAL OR PAYMENT
Verify the agency, tax periods, amount and response date.
Review proposed changes and supporting records.
Evaluate the statespecific review and payment routes.
Appeal periods and collection procedures vary by state and tax type.
StevensonTaxServices.com
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S T E V E N S O N TA X S E R V I C E S
B U S I N E S S TA X E X P O S U R E
O P E R AT I N G A C R O S S S TAT E S M AY C R E AT E M O R E TA X D U T I E S .
Sales tax, withholding and nexus matter. Where a company sells, employs staff or conducts business can affect registration, filing and remittance obligations.
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SALES & USE TAX / NEXUS
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EMPLOYER WITHHOLDING
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INCOME & FRANCHISE TAX
Review taxability, economic nexus and registration triggers.
Evaluate payroll withholding, deposits and state filings.
Review business activity, sourcing and apportionment issues.
Economic-nexus thresholds and exclusions differ by state. StevensonTaxServices.com
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S T E V E N S O N TA X S E R V I C E S
N AT I O N W I D E & V I R T U A L
B A S E D I N B L U E F I E L D . S TAT E R E P R E S E N TAT I O N I N 4 9 S TAT E S .
One home base. 49-state reach. Based in Bluefield, West Virginia, Stevenson Tax Services serves clients nationwide through virtual consultations. State tax representation is offered in every state except Oregon, with required agency authorization.
TWO COMMON AREAS OF STATE TAX REVIEW
INDIVIDUAL ISSUES
BUSINESS ISSUES
INCOME
NEXUS
RESIDENCY & INCOME
TAX OBLIGATIONS
Resident or nonresident status
Sales and use tax
Income from other states
Payroll withholding
State notices and returns
Income or franchise tax
Oregon state-tax representation is not offered. Filing and response rules differ by state.
StevensonTaxServices.com
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S T E V E N S O N TA X S E R V I C E S
WORKING WITH US
P E R S O N A L AT T E N T I O N . 4 9 - S TAT E R E P R E S E N TAT I O N S C O P E .
Clear expectations. Careful state tax review. We believe you should understand the proposed work, fees and state-agency requirements before taking the next step.
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FREE INITIAL CONVERSATION Describe the state tax notice, deadline or reporting concern.
DEFINED SCOPE & FEES Review proposed work, expected deliverables and pricing.
VIRTUAL SERVICE NATIONWIDE Meet remotely with our Bluefield-based firm from wherever you live or operate.
STATE AGENCY AUTHORIZATIONS Representation in all states except Oregon, subject to required agency forms and procedures.
TALK ABOUT YOUR STATE TAX ISSUE StevensonTaxServices.com
(404) 729-2984 09
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S T E V E N S O N TA X S E R V I C E S
STATE TAX QUESTIONS. CLEAR OPTIONS.
Facing a state tax notice, audit, filing problem or unpaid balance? We offer state tax representation in 49 states, excluding Oregon.
REQUEST A FREE STATE TAX CONSULTATION
(404) 729-2984 StevensonTaxServices.com
B A S E D I N B L U E F I E L D, W V • S E R V I N G C L I E N T S N AT I O N W I D E
STATE REPRESENTATION: 49 STATES • EXCLUDING OREGON
Firm-reported service scope. State agency authorization requirements apply. No guaranteed outcomes.