| Home  | Our Mission  | About Us   Webinars and Seminar Books   | Join Now  Renew Now  | Seminar Agenda  | Seminars Register |  Printable Brochures |
| Sponsors |     | Benefits |     Annual Filing Season Program |     | Contact Us |     User Help  |    
  Members Only:

| Resources Main Page |
(34 Categories)

Categories Most Frequently Visited:

| Monthly Newsletter |
| Tax Court Cases |
| New Tax Laws |
| IRS Representation  |
| Preparer Aids |
| Affordable Care Act Impact |
| ACA New IRS Forms For 2014, Draft |

| Tax Subject Library |
| Search All Contents | 
| Forum |
| Members Survey |

| Download |
| Tips For Tax Professionals |
| Boost Your Income |

| Tax Practices For Sale |

For Immediate Assistance
To Login


ncpeFellowship Discussion Forum
Register Calendar

  Author   Comment  
John Goshen

Posts: 2
Reply with quote  #1 
My client is a commercial fisherman.  He fishes for a share of the scallop catch.  I'm fine with the federal tax return.  My question concerns state income tax.  In what state or states does he have a liability to file a return.  The boats are registered in the Ports of Cape May, NJ, Point Pleasant, NJ, New Bedford, MA, Newport News, VA, etc.  The boats pack out (sell the catch) at various packing houses in these ports.  Sometimes the boats even pack out in Newport, RI (it's a cheap get away if you live on the boat while it's tied up).   My fisherman is a resident of Pennsylvania.  


Posts: 5
Reply with quote  #2 
My initial thinking is that he would have to file in each state where income is produced if the filing requirements are met as a non-resident.
He would then take a credit on his resident tax return in Pennsylvania.

Would be good to review if fishermen have any tax benefits in each of the states also.

Previous Topic | Next Topic

Easily create a Forum Website with Website Toolbox.

©2010 NCPE Fellowship. All rights reserved        |Privacy Policy|