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California Court Limits State Tax Reach Over Out-of-State Sole Proprietors

California Court Limits State Tax Reach Over Out-of-State Sole Proprietors

by Sara Raby | May 14, 2026 | blog, Corporate Tax Services, Flow-Through Tax Services, Individual Tax

A new California appellate decision gives out-of-state sole proprietors a meaningful argument against one of the Franchise Tax Board’s more aggressive sourcing positions. In Garcia-Rojas v. Franchise Tax Board, the First District Court of Appeal held on May 1, 2026,...
What Is a Registered Domestic Partnership (RDP)?

What Is a Registered Domestic Partnership (RDP)?

by Naz Nasseri | Jan 13, 2026 | blog, Individual Tax, Tax Credits

What Is a Registered Domestic Partnership (RDP)? “RDP” stands for Registered Domestic Partnership. It’s a legal recognition provided by some states, including California, that offers couples, both same-sex and opposite-sex, many of the same legal...

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