Jon Wellington, J.D., Principal, State and Local Tax

Jon Wellington is a licensed attorney that has spent nearly 20 years serving the public. Specializing in matters unique to state and local taxation (“SALT”), Jon is the leader of the firm’s SALT practice. Drawing on experience working with some of the largest accounting firms in the world, Jon’s expertise in SALT matters includes audit defense, income and franchise tax planning, sales and use consulting, nexus studies, and property tax minimization. Jon is exceptionally well-versed in the SALT needs for clients in the construction, manufacturing/distribution, and not-for-profit sectors.

Recent Posts

Big Changes to the Employee Retention Credit in the Recent Bill

Along with other changes, the recent $2.3 trillion Consolidated Appropriations Act (Act) made significant changes to the Employee Retention Credit (ERC) created earlier in 2020 by the CARES Act. These changes could generate significant opportunities for eligible taxpayers, both retroactively and prospectively.

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Topics: Accounting Tips, Tax, IRS, tax credits, CAA

$900 Billion COVID-19 Relief Bill Passed by Congress

On December 21, Congress voted to approve a second stimulus package for businesses and individuals adversely affected by the COVID-19 pandemic. President Trump subsequently signed the bill into law.

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Topics: COVID-19

Proposed Estate and Gift Tax Plan Under Biden Administration

President-elect Joe Biden has publicized various aspects of his tax plan once he takes office in 2021. This article summarizes those proposals as they stood heading into the election and their impact with respect to estate and gift taxes.

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Topics: Tax, IRS, gift tax, estate tax, estate planning

IRS released its final regulation on business meal deductions.

The 2017 Tax Cuts Jobs Act (TCJA) essentially eliminated the business deduction for expenses related to entertainment, amusement, or recreational activities. On September 30, 2020, the IRS released its final regulations on these provisions. The final regulations primarily adopt the proposed regulations issued in February 2020 (Notice 2018-76), with some clarifications.

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Topics: IRS

Have You Seen Your Utility Bills Lately?

Businesses generally pay their utility bills without any second thoughts, but utility providers may be charging you more taxes and fees than you actually owe. If they are, you should be entitled to a refund. There are two main areas where businesses should focus their attention to determine if they are entitled to such a refund.

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Topics: Manufacturing & Distribution, SALT

10 Do and Don'ts to Survive Your Sales Tax Audit

When taxpayers are faced with an audit, they naturally feel some anxiety and concern. See below 10 general tips of what to do and what not to do when dealing with a sales tax audit.

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Topics: SALT

Latest with the IRS Guidance on Payroll Tax Deferral

On August 8, 2020, President Trump issued a memorandum authorizing the deferral of payroll taxes for certain employees from September 1, 2020 through December 31, 2020. On August 28th, the IRS released Notice 2020-65 providing guidance to employers about how to implement the deferral. While helpful, the guidance still leaves many open questions about the practical implementation of the deferral and the risks to employers participating in this program.

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Topics: Tax, IRS, small business, LGT, COVID-19, payroll, deferral

What Does Trump’s Payroll Tax Deferral Plan Mean For You?

On August 8, 2020, President Trump issued a memorandum to the Secretary of the Treasury authorizing the deferral of payroll taxes for certain employees from September 1, 2020 through December 31, 2020. Unfortunately, the memorandum leaves many more questions than answers for employers, making participation in the program an uncertain endeavor. The below discussion highlights what we know so far and what we need to learn before September 1st.

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Topics: Accounting Tips, Tax, COVID-19, payroll

Four Essential Due Diligence Steps to Ensure a Successful Transaction

Understanding all aspects of financial due diligence is essential for a potential buyer in any deal. Understanding all of the relevant issues will help you navigate through your transaction and avoid any unexpected pitfalls.

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Topics: SALT

Wayfair Celebrates its 2-Year Anniversary in the Middle of a Pandemic

This past June 21st marked the second anniversary of the Supreme Court’s decision in South Dakota v. Wayfair.  That decision eliminated the physical presence test for sales tax nexus and blessed the states using an “economic nexus” test. 

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Topics: SALT, Wayfair

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