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.“
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I was in a difficult situation and needed a reputable and trustworthy lawyer to represent me in court against a government agency. I am glad I made an appointment to meet Tom Hogan in his office. The entire office staff is very courteous and professional. Tom Hogan is very likeable, he has a good sense of humor, and my anxiety went away after talking to him for a few minutes. He listened intently on what I had to say and gathered information by asking me several questions pertaining to my case. He has great attention to details. I was able to understand better my predicament after he explained the situation I am in so I decided on day 1 that he is the lawyer I am looking for. He showed up on all my court dates and stood for me against seemingly insurmountable odds. For those who are summoned to appear in court by the government, I guess you can relate… you are in between a hard place and a rock. His arguments turned around the case in my favor. The last court appearance went like a blur and I was still in disbelief as we are walking out of the court house. I asked him, what is going on? He responded ” We won. They are not going to bother you anymore.”Joe Stockton
Mr. Hogan took a personal interest in helping me with my legal issue. It was refreshing to find a lawyer that did not treat you like a number. He asked all the necessary questions so that he could properly represent me. He obviously has a lot of experience and it showed in how he handled my case. I would definitely recommend Mr. Hogan to any of my friends for legal assistance.Al M. Modesto
When I decided to get married he established my pre-nup. Since I had no idea how or what to put into it he was able to advise me on thing I would have never thought about. then 8 years later I needed a legal separation. Since the pre-nup was very detailed it made the legal separation quick and easy. Tom is very knowledgeable and is very understanding. I appreciate that he is tough when he needs to be but at the same time sensitive to the situation. He won’t just tell you what you want to hear but is honest and tell you how the law looks at things. I recommend Tom to anyone that needs a lawyer!Jeri E. Modesto
Mr. Hogan and his staff were a pleasure to work with. I consulted with them regarding a potential IRS tax issue. They answered all my questions gave me invaluable advise. I am sleeping much better at night since my stress has been diminished. Thank you Mr. Hogan.Evelyn M. Modesto
If you need an attorney with a keen understanding of financial matters, look no further than Tom Hogan. Mr. Hogan deserves the gold star for his accomplishments as an attorney and CPA. I never expected to ever find an attorney as competent, caring and driven as Mr. Hogan. As soon as Tom took on my case, he was determined to help me. He immediately plowed through the reams of documents pertaining to my case, financial and legal, and honed in on the critical pieces.Roberta C. Modesto
We care about our clients and are dedicated to addressing their legal issues to the best of our ability.Tom Hogan Founder