Moss Adams - John Clausen

Industry Expertise

Cross-Industry

Practice Focus

Accounting for Income Taxes (ASC 740)Business Tax Services Credits & Incentives State & Local Income Tax Tax Controversy & Dispute Resolution Tax Structuring Transferable Tax Credits

Biography

John has consulted with clients on state and local income and franchise tax matters since 2004. He has served businesses ranging from startups to Fortune 500 companies in the technology, professional services, financial, manufacturing, energy, and retail industries. Prior to joining Moss Adams, he practiced public accounting in the San Francisco Bay Area for 20 years.

John assists clients in identifying and implementing state tax planning opportunities, managing state tax filing requirements, and managing audits by tax authorities. He has worked closely with clients in interpreting and applying state apportionment rules as they relate to companies with multi-jurisdictional business operations.

External Publications

"State-By-State Apportionment Schedules Could Help Businesses Better Comply with State Laws" (Journal of Multistate Taxation and Incentives, June 2018)

Professional Affiliations

Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants

Education

BS, business economics, University of California, Santa Barbara
MS, taxation, Golden Gate University

Insights from John Clausen

California Law Ends NOL Suspension and Expands PTE Tax Election

Amendment SB 113 removes net operating loss (NOL) limitations and modifies the pass- through entity (PTE) tax.

Voluntary Disclosure Agreements: Resolve Tax Delinquencies and Maintain Compliance

States can now easily impose sales and other taxes. Learn how Voluntary Disclosure Agreements can mitigate impact.

California Assembly Bill Suspending NOL Deductions Is Signed into Law

Learn details on the state bill, which suspends net operating loss deductions for select tax years.

California Proposes Limits to Net Operating Loss and Tax Credits

CA Governor Gavin Newsom issued a budget that includes significant changes that could impact taxpayers. Learn more.

2019 Q1 Tax Update for Technology, Communications, and Life Sciences

This 2019 first-quarter update covers some of the most important issues for companies in the technology, communication and media, and life sciences industries.

Year-End Tax Update for Technology, Communications and Media, and Life Sciences Companies

Learn about important issues facing the technology, communications and media, and life science industries.

M&A Exit Resources and Key Q3 Updates for Technology, Communications and Media, and Life Sciences Companies

Learn about important tax issues facing the technology, communications and media, and life sciences industries in 2018—and how to stay ahead of them.

Tax Updates: Revenue Recognition, South Dakota v. Wayfair, Other Key Changes

We look at revenue recognition, the outcome of South Dakota v. Wayfair, Inc., state tax updates, and more in our Q2 update.

IRC Section 965 and State Tax Compliance—Additional Attention Required

Taxpayers with IRC Section 965 adjustments must review their state tax reporting to help ensure accurate taxable income and apportionment. Our Insight has the details.

State Income Tax Implications of the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act has far-reaching implications for businesses and individuals that pay state income taxes. Our Insight has the details.

Top Tax Strategies for California Businesses in 2018

Discover how to realize more tax savings through California state tax incentives, exemptions, and cost segregation studies.

Q2 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

Our Q2 update covers tax reform under Trump, Section 956 tax traps, and other current issues for companies in tech, clean tech, life sciences, and communications and media.

Q4 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

In this Q4 update, we cover important tax issues for companies in technology, clean technology, life sciences, and communications and media, including what your organization can do to stay ahead.

Q2 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

In this Q2 update, we cover important tax issues for companies in technology, clean technology, life sciences, and communications and media, including what your organization can do to stay ahead.

Clarification on Reporting Requirements and Computation for San Francisco’s Gross Receipts Tax

Confusion with San Francisco’s gross receipts tax centers on two aspects of the tax: reporting requirements and computation. In this Insight, we we look at nexus, the NAICS code, and deadlines to help clarify things.

Q4 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies

2015 Q4 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.