#BeMore with Green Hasson Janks.
Frances Ellington, DBA, CPA, is a leader in the State and Local Tax Practice at Green Hasson Janks with a focus on multistate income and franchise tax, indirect tax, and credits and incentives. Frances assists her clients on state and local tax issues related to tax audit controversy, nexus and reporting requirements, and various state tax planning initiatives. She has more than 10 years of state and local tax experience with Big Four and multinational corporations in Los Angeles and Charlotte, NC.
Due to her significant contributions in the community and accounting industry, Frances was a recipient of CalCPA’s 2019 “Women to Watch” award in the Emerging Leader category.
Frances’ outside community involvement includes the “Principal for a Day” program of the Los Angeles Chamber of Commerce and serving as a career advocate for Fulfillment Fund Destination College. Previously, Frances spent three years as a member of the Junior League of Los Angeles, where she served on the Public Affairs Committee and helped organize events such as “Day at City Hall” and “Community Leadership Forum.” She served a two-year appointment on the City of Santa Monica Audit Subcommittee through June of 2017 where she consulted with the City internal and external auditors on activities of the City and made recommendations to the City Council on audit report findings.
Prior to joining Green Hasson Janks in 2016, Frances worked for Fox Entertainment Group where she was part of the Leadership@Fox training program and founded a recognition program for Tax Department employees. During her tenure at Deloitte Tax, LLP from 2009 to 2015, she completed three international rotations in the Hyderabad and New Delhi offices of the firm providing training and development to team members in India. Frances served on the Innovation Committee for the Los Angeles office of Deloitte Tax from 2014 to 2015 and attended the Career Windows Leadership Conference at Deloitte University for high-performing female employees in 2013.
Frances has a Bachelor of Science in Business Administration and a master’s in Accounting from the University of North Carolina, Chapel Hill. She graduated from the Doctorate of Business Administration program at Grenoble Ecole de Management based in Grenoble, France and Northridge, CA. Her research focuses on the volatility of state tax as it relates to income tax reporting methods. She is currently a lecturer for the University of North Carolina’s Master of Accounting program and has previously taught courses for UCLA Extension, Strafford Publications and The Knowledge Group.
Have you ever considered moving outside California because of the state taxes and cost of living? If so, you are not alone. However, moving to another state and changing your tax residency is not as simple as it seems. Test to Determine Residency Once you establish residency in California, there are primary and supporting factors that may determine if you can change your tax residency during the year. California has a presumption of residency if you are physically present in the state for […]
Originally published on HLB Insights The Wayfair decision has had an impact on M&A deals for sellers and acquirers globally. Previously, online sellers had an advantage in any U.S. state that did not require them to collect sales tax unless the seller had a physical presence in the state. The Wayfair Supreme Court decision changed that by allowing states to impose tax on sellers without a physical presence in the state.About WayfairWayfair stems from a South Dakota law that required an […]
Considering all the news and publicity surrounding federal tax reform in 2018, it is possible to have missed or simply overlooked the significance of the determination in South Dakota v. Wayfair on companies in the food industry. This case is specific to sales tax nexus and corresponding compliance repercussions. In short, Wayfair’s adoption of an “economic” standard and bright-line presence in a state necessary to subject an out-of-state company to its sales tax rules has far-reaching […]
In the past 12 months (starting late December 2017), we have seen perhaps the most significant changes to tax laws since the last major tax reform in 1986. These changes came from all three branches of the government. Congress passed the “Tax Cuts and Jobs Act of 2017” (“TCJA”) and the President signed it into law on Dec. 22, 2017. The TCJA contains several significant changes to the existing Internal Revenue Code. During 2018, the Treasury Department and the Internal Revenue Service (“IRS”) […]
“Simple” Tax Reforms We recently participated in a panel discussion for the Producers Guild of America on the 2017 Tax Reform Act (the Act), which went into effect in 2018, for most taxpayer changes. This seminar discussed the law, as we know it, and provides options to freelance employees on how to best keep their hard-earned dollars, especially for those in the entertainment sector. Our panel was moderated by Carrie Lynn Certa (VP, Chair of AP Council and independent producer) and also […]
Introduction Companies such as Nestlé and Kellogg are investing in low FODMAP products to deal with the demand from over 40 million North Americans and many more people worldwide living with irritable bowel syndrome (IBS). While the awareness of FODMAP diets and their benefits is limited in the United States, the awareness in Australia is widespread and encourages media promotion and increased dissemination of the benefits of the diet worldwide. The market in the United States has significant […]
The Tax Cuts and Job Act (“TCJA”) was signed into law on Dec. 22, 2017. The TCJA enacted modifications to the Internal Revenue Code (“IRC”) that will affect all areas of federal taxes including individual, corporate, partnership and others. State taxes were impacted due to its close relationship with federal tax. Since its enactment late last year, many states have expressed an opinion on the new tax law. For many of the changes, the state tax implication will be dependent upon the state. It is […]
In December 2017, new tax laws (called the Tax Cuts and Jobs Act) were enacted and became the biggest tax reform since 1986. These new tax laws heavily impact many individual taxpayers and businesses, including those in the entertainment industry. Two elements of the new tax act that especially affect entertainment and media companies are the deductions for loan-out companies and the choice of entity type. New QBI Deduction As discussed in our previous Media Clips blog, loan-out companies are […]
Have you ever heard of a digital pharmacy? The digital pharmacy allows for treatment to be received in the form of an application on your phone, a virtual reality session to treat pain, or a program to monitor obesity. I had not realized the extent of the digital health world until I attended the Connected Health Conference, which explored how health and wellness professionals are applying technology to care, treat or monitor patients. Of course, doctors and health professionals in these areas […]
Weather aside, a rapidly growing economy and profitable marketplace has named California one of the most desirable states for new and expanding businesses and individual taxpayers. One major obstacle that taxpayers face when seeking to enter into, or expand in California, is state taxes. California is a high-tax state with some of the highest sales/use, personal income and corporate tax rates in the United States. With proper planning, taxpayers may be able to relieve some of the tax burdens […]
A loan-out company is a business entity in which an individual is the sole owner as well as the employee who furnishes their personal services to outside production companies. It is very common for performers and high income earners in the entertainment industry to form a loan-out corporation or a limited liability company in order to provide themselves with liability protection and to take advantage of tax savings. Although some of the advantages of a loan-out company are obvious, taxpayers […]
Green Hasson Janks held its inaugural Women’s Empowerment Speaker Series’ focusing on influence, persuasion and negotiation on May 11. Guest speaker Natasha Case of Coolhaus: Awesome Ice Cream spoke to attendees about her entrepreneurial spirit, drive for success and the upside of taking risks. The firm launched the series to further women’s equality in the workplace and to help women in business network and learn from top professionals. GHJ’s commitment to supporting women is deeply rooted in […]
What is sales and use tax, and how is it applied California? California's sales tax generally applies to the sale of merchandise, including vehicles, in the state. California's use tax applies to the use, storage, or other consumption of those same kinds of items in the state. Generally, if sales tax would apply when you buy physical merchandise in California, use tax applies when you make a similar purchase without tax from a business located outside the state. Typically, sales tax applies […]
The physical presence nexus standard is becoming a thing of the past as state governments try to shift the tax burden from in-state to out-of-state taxpayers. If a state has jurisdiction to tax either the business entity or the subject matter, then a taxpayer has nexus in a state with or without physical presence. The nexus determination may vary by the type of state tax (income, sales, gross receipts, etc.) or specific state rules. The nexus requirements must satisfy the Due Process (minimum […]