A CPA accountable for the return. Ro Sokhi, our founder, is a CPA licensed in New York and New Jersey, and CPAs can represent taxpayers before the IRS on any matter.
Sales tax and reemployment tax audits. Department of Revenue examinations cover sales tax, including the tax on short-term rent, and reemployment tax, including worker classification.
Residents from other states. People who moved to Broward, or who split the year, need the move documented for the state they left.
Corviniti provides CPA-led tax and accounting to businesses and individuals in Fort Lauderdale and across Broward County. We meet clients at our Fort Lauderdale office by the Galleria. Ro Sokhi, our founder, is a CPA licensed in New York and New Jersey, and CPAs have unlimited rights to represent taxpayers before the IRS. We work in English and Spanish.
Most of the CPA work for Broward clients falls into two groups. Businesses need their sales tax and payroll records to hold up when the Department of Revenue examines them, and rental owners need the same for the tourist development tax, which Broward collects itself. Individuals need the federal return planned, and, if they moved from another state or still spend part of the year there, the move documented so the other state accepts it.
This page sits under Corviniti Accounting in Miami, our office in downtown Miami. That page covers Florida tax for South Florida businesses and for people who move to Florida, and links to the rest of our Florida coverage.
What New York can still tax after a move to Florida. Residency depends on specific facts.
This is for you if
The Department of Revenue has notified you of a sales tax or reemployment tax audit.
You received an IRS notice and do not want to answer it alone.
You split the year between Fort Lauderdale and another state.
You want your return signed by a CPA who can represent you if it is questioned.
What you get
A CPA on the return Returns planned and signed by a CPA who can represent you before the IRS on any matter.
Audit representation Sales tax and reemployment tax examinations handled with the Department of Revenue, and tourist development tax questions with Broward County.
Residency documented Part-year and nonresident returns, and the record that supports a move to Florida.
A clear answer on assurance When a lender or a buyer asks for audited or reviewed statements, we tell you and coordinate with a licensed firm.
How We Help
What you get
Tax work and representation for Broward businesses and residents, led by a CPA.
A CPA on the returnReturns planned and signed by a CPA who can represent you before the IRS on any matter.
Audit representationSales tax and reemployment tax examinations handled with the Department of Revenue, and tourist development tax questions with Broward County.
Residency documentedPart-year and nonresident returns, and the record that supports a move to Florida.
A clear answer on assuranceWhen a lender or a buyer asks for audited or reviewed statements, we tell you and coordinate with a licensed firm.
When companies bring us in
The Department of Revenue has notified you of a sales tax or reemployment tax audit.
You received an IRS notice and do not want to answer it alone.
You split the year between Fort Lauderdale and another state.
You want your return signed by a CPA who can represent you if it is questioned.
The Detail
The gaps, and how we close each one
Topic 01
What a CPA adds
A return with real decisions in it, or a notice from an agency, needs someone who is licensed and accountable for the answer.
What it means for you
A CPA has passed the CPA examination, met education and experience requirements, completes the continuing education its licensing state requires, and answers to a state board for the work. CPAs, attorneys, and enrolled agents can represent taxpayers before the IRS on any matter. A preparer without one of those credentials cannot represent you in most IRS matters. Ro Sokhi's New York license can be checked through the NYSED license verification search.
What you get: A CPA accountable for the return and able to represent you before the IRS.
Topic 02
Sales tax, tourist tax, and reemployment tax examinations
The Florida Department of Revenue examines the taxes a business collects or pays during the year, and one examination can cover several years.
What it means for you
In a Florida sales tax examination we reconcile the sales recorded in the point of sale or booking system to the bank deposits and the returns filed, and assemble the exemption certificates behind untaxed sales. For a marine business that includes exempt boat sales and the $18,000 limit on the tax per boat. A reemployment tax review asks whether workers paid as contractors were employees. We represent the business under a Form DR-835 power of attorney, agree the scope and period with the auditor, and produce the records. Most of the work is done before the audit, in books that already reconcile to the returns.
What you get: Representation in sales tax, tourist tax, and reemployment tax examinations.
Received an audit notice or an IRS letter? Have a CPA review it before the response is due.
An IRS notice has a response deadline, and a reply that concedes too much, or arrives late, is hard to undo.
What it means for you
CPAs have unlimited rights to represent taxpayers before the IRS, covering examinations, payment and collection matters, and appeals. An IRS notice such as the CP2000 proposes a change because income reported by a third party does not match the return, and a written response with the right records can resolve it. We read the notice, check the math against the return, respond by the deadline, and deal with the IRS directly if the matter becomes an examination.
What you get: IRS notices answered by the deadline, and examinations handled directly.
Topic 04
Residents who moved from another state
A person who moved to Broward from New York, New Jersey, or another state with an income tax can be examined by that state, and has to show that the move was real.
What it means for you
The former state applies its own residency rules. In New York, a person is taxed as a resident if their domicile is still there, or if they keep a home there for substantially all of the year and spend 184 days or more in the state, which is statutory residency. An examination looks at the record of days, the homes, where the person works, and where family and valuables are. We prepare the part-year and nonresident returns, set up the record of days during the year, and represent the client if New York questions the move. Ro Sokhi is licensed in New York, so the New York side is handled by the same CPA.
What you get: A move to Florida documented, and defended if the former state asks.
Topic 05
Business and personal tax, planned together
For an owner, the business and personal returns are one set of decisions, and most of them must be made before the year ends.
What it means for you
For an owner, the entity's return and the personal return are planned together during the year: the S corporation salary, retirement contributions, equipment purchases and depreciation, and estimated payments. A seasonal business sets its estimates from the full-year pattern, and the federal rules allow estimated payments based on income earned to date when income arrives late in the year. We meet before the season and before year-end to set these.
What you get: Business and personal tax planned together before year-end.
FAQ
Frequently asked questions
Can a CPA help with a Florida sales tax audit?
Yes. A CPA can represent the business before the Department of Revenue under a Form DR-835 power of attorney, agree the audit period and method, and produce the records. The examination compares sales records, deposits, and returns, so the books we keep are prepared to answer it.
What is the difference between a CPA and an enrolled agent?
Both can represent taxpayers before the IRS on any matter. An enrolled agent is licensed by the IRS and specializes in federal tax. A CPA is licensed by a state board and also covers accounting, financial statements, and business advisory work. For a business owner whose tax return depends on the books, the accounting side is often the reason to choose a CPA.
I split the year between Fort Lauderdale and New York. Can you handle both?
Yes. Ro Sokhi is licensed in New York, and we prepare the New York return, advise on how the days and ties are documented, and represent you if New York reviews your residency.
Do you work in Spanish?
Yes. Our team works in English and Spanish.
Do you work with marine businesses?
Yes, as a CPA. We plan the depreciation and entity questions on vessels and equipment, and represent the business if a sales tax examination questions an exempt boat sale.
Do you work with short-term rental owners?
Yes, as a CPA. We plan the federal treatment of the rentals, and represent owners if the Department of Revenue examines the sales tax or Broward County questions the tourist development tax.
Do you work with retirees and seasonal residents?
Yes, as a CPA. We plan retirement withdrawals and Roth conversions on the federal return, and document residency for people who split the year with another state.
Is Corviniti a CPA firm?
No. Corviniti is an accounting and tax company led by a CPA licensed in New York and New Jersey. It does not hold a Florida CPA firm license, and we do not perform audits, reviews, or compilations of financial statements. Tax preparation, tax planning, representation, and accounting are the work we do. Where you need an audit or a review, we work alongside the licensed firm that performs it.
Rentals of six months or less.section 212.03, Florida Statutes: the 6 percent tax on rent for a stay of six months or less, and the exemption for a written lease of longer than six months.
Tourist development taxes.Form DR-15TDT: each county's tax on short-term rentals, and which counties collect it themselves.
Reemployment tax.Florida reemployment tax: the 2.7 percent rate for new employers on the first $7,000 of each employee's wages.
Homestead exemption.section 196.031, Florida Statutes: the $25,000 exemption from all taxes, and the second exemption from taxes other than school taxes.
Declaration of Domicile.section 222.17, Florida Statutes: the sworn statement of Florida domicile, filed for recording in the county.
New York wages after a move.Form IT-203-B, Schedule A: a nonresident's wages allocated to New York by the days worked there.
Stock compensation after a move.the Form IT-203-F instructions: the New York workday fraction applied to stock options, restricted stock, and stock appreciation rights.
Investment income after a move.the IT-203 instructions on New York source income: interest, dividends, and gains are New York income only when the property is used in a business carried on in New York.
Retirement income.4 U.S.C. 114: the federal bar on a state taxing a nonresident's retirement income.
Representation.Form DR-835: the power of attorney for the Department of Revenue.
This page summarizes Florida, county, and federal tax rules for general information, and is not tax advice for your situation. Rates, exemption amounts, and thresholds change each year; confirm the current figures with the authority before you rely on them.
