Where the client lives is only the first location on the return.
Nexus, residency, credits, and sourcing rules depend on the facts. Sullivan & Co. reads those facts before quoting the return.
Seven situations that pull a return into more than one state.
Part-year residency, sourcing of income before and after the move, and reconciling withholding across the two states.
Employer state, employee state, and any client-facing states each look at the same income differently.
Rentals, investment property, and vacation homes can create filing obligations independent of residency.
Nexus, apportionment, entity registration, and payroll rules follow the activity — not the front door.
Pensions, distributions, and Social Security interact with the new state of residence and with the old one.
The decedent, the fiduciary, and the beneficiaries can each be in different states at the same time.
U.S. citizens and residents living overseas still file — the state connection is often the harder question.
A short checklist worth walking through before the return.
If any of these are true, the return is likely no longer a single-state conversation. Bring the list to the first call and Sullivan & Co. will map the filings from there.
Discuss a Multi-State Return- I moved to or from another state during the year.
- I worked remotely for an employer in another state.
- I own rental or investment property outside my home state.
- My business added activity, employees, or customers in a new state.
- I received income sourced from another state (K-1, 1099, distribution).
- I sold property after relocating.
- An estate, trust, or beneficiary of mine is in a different state.
- I received a notice from a state I did not expect to hear from.
Tax-return preparation nationwide is not the same as CPA licensure in every state.
Sullivan & Co. prepares federal and state tax returns for clients located across all 50 states. Certified Public Accountant licensure is granted state-by-state, and certain services — most notably attest engagements such as audits and reviews of financial statements — are governed by the licensure of the state in which they are performed. We'll confirm the scope of any engagement, and any state-specific limits, in writing before beginning work.