I recently attended a two-day marketing workshop that made me think about whether I am effectively communicating with prospects on my websites. I do an annual review of my websites and update them to keep them fresh. According to Forbes' article "Top Website Statistics for 2025", there are close to 1.2 billion websites on the internet in 2025, and only 43% of small business owners plan to invest in their website performance. Additionally, 21% of business owners report low website traffic, which can affect attracting and retaining customers, revenue growth, and overall success.
Contracts, Signing Bonuses, and the Substantial Presence Test
Amber Gray-Fenner, EA NTPI Fellow USTCP
In tighter job markets, recruits are often offered signing bonuses (and sometimes moving expenses) to join a firm. Sometimes construction workers temporarily relocate to jobs in other states while they are employed by the company that hired them in their home state. This article reviews some of the foundational tax concepts to consider when evaluating sourcing of income for state tax purposes.
