Q: California professional corporation (immigration law firm) can qualify in NY as foreign corporation?

A: Regarding your questions about qualifying your California professional corporation in New York and the tax implications, here are a few key points:

1. Foreign qualification: Generally, to qualify a foreign professional corporation in New York, you would need to have a New York-licensed attorney as a shareholder, director, or officer of the corporation. This requirement poses a challenge if you are the sole attorney and not licensed in New York. A potential workaround could be to form a new professional corporation in New York, owned by your California corporation. However, this may not be a straightforward solution and could have other legal and tax implications.

2. Multi-jurisdictional practice: As an immigration attorney, you are allowed to practice federal immigration law in any state, provided you are licensed in at least one state and are in good standing with your bar association(s). However, you must still comply with the rules and regulations of the state where you physically practice, including rules related to professional corporations and foreign qualification.

3. Tax implications: If you have a physical office in New York, you will likely be required to file state tax returns in New York, in addition to your federal tax returns. The specific tax filings will depend on the structure of your business and the nature of your activities in New York. You may also need to file tax returns in California, depending on the level of business activity you maintain there and the virtual office arrangement.

Given the complexity of your situation, it is highly recommended that you consult with a business attorney familiar with multi-state professional practices and a tax professional who can advise you on the specific legal and tax implications of your proposed setup. They can help you find the most suitable business structure and ensure compliance with both state and federal regulations.