An integral part of the Federal tax collection system is the requirement that employers, including individuals, corporations, and government agencies, withhold income tax out of all payments to employees of salaries, wages, fees, bonuses, and commissions, and pay the amounts withheld to the Director of Internal Revenue. Withholding is not required, however, on wages paid to domestic servants and agricultural laborers, to nonresident aliens, to those employed and taxed in foreign countries, or to those not regularly employed. Withholding income tax is also not required in the case of payments made to physicians, lawyers, contractors, and others who are not covered by the normal meaning of employees. The Federal tax collection system is complex. Contact the tax attorneys of  the Thomas Hogan Law Office Roseville for assistance with your tax issues.

California Income Tax

The State of California imposes state income tax. You must pay a California income tax over and above the federal income tax. California income tax is payable on the income earned in California. You have to pay California income tax even if you are not a resident of California but you have earned an income from a California source. California state income tax returns must be filed on Form 540. Like the Federal Form 1040, there are different variations of this form based on the filing status.

Tax Law in Roseville, CA: Tax Refund

Having paid tax of any kind (including income, estate, and gift tax if no petition has previously been filed with the Tax Court), the taxpayer may file a claim for refund within a prescribed period, usually three years from the date the tax return was filed. These claims are referred to a revenue agent for investigation and report, and conferences are granted to the claimant or his counsel for presentation of his contentions and supporting evidence. If the claim is recognized as valid, a refund is made to the taxpayer; if not, the taxpayer may bring suit in the United States District Court having jurisdiction over the area of his residence, or in the Court of Claims at Washington, D.C. Lawsuits for tax refunds are heard and decided according to laws and rules of procedure of general application except that the Court will entertain no ground for refund which was not set forth in the taxpayer’s claim as presented to the Service. Our Roseville tax attorneys can assist you apply for tax refund.

Tax Law in Roseville, CA: Estate & Gift Taxes

Income tax is not the only tax that we have to pay. An estate tax is imposed on the transfer of property by death. The preparation and filing of an estate tax return and the payment of the tax are duties of the decedent’s representative, who is charged with administration of the estate. A gift is imposed on the transfer of property by gift and applies to all net gifts made during the year by a citizen or resident and to all gifts of property situated in the United States made by a non-resident alien. On the net value of the gifts, computed to reflect specified exclusions and exemptions, the tax is imposed at progressive rates. The tax attorneys of Thomas Hogan Law Office Roseville have been assisting clients across California with estate and gift taxes for over 25 years.

Tax on Agricultural Employees

Agricultural employees are broadly defined to include those engaged in most types of rural activity, such as farming, livestock raising, and poultry raising, and also domestic employees on farms. The agricultural employer must apply for registration on Form SS-4. The employee procures his Social Security Account Number by filing Form SS-5. The wages of agricultural laborers are not subject to tax until after the worker has been continuously employed by the same employer for a full quarter, termed the “Qualifying Quarter.” Thereafter, FICA tax applies if during the next quarter he receives cash of $50 or more and works sixty days or more on a full-time basis. The FICA tax applies as long as these conditions persist. There is no withholding of income tax. The agricultural employer reports and pays the FICA tax quarterly, using Form 941. If he has other employees he may use the same form for all but must identify the agricultural ones. This privilege is also available to one who has business and domestic employees. He need not file Form 942 for the latter, but may include their wages, with appropriate indication, on Form 941. If you are an employee employing agricultural employees, talk to our Roseville office tax attorneys.

Thomas Hogan Law Office Roseville Reviews

By Josh T.:
He was very valuable to getting me back on my feet after my bankruptcy. He always spent time to talk with me about the issues of my case, he is a very nice man- that’s Lawyer Hogan! Very aggressive and pro-active in finding solutions.
Rating: 5.0


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