Business and personal tax, planning during the year, and representation before the IRS, the Florida Department of Revenue, and New York State, led by a CPA.
A CPA prepares and signs the return. Ro Sokhi, our founder, is a CPA licensed in New York and New Jersey, and is accountable for the positions on the returns we prepare.
Representation before three agencies. The IRS, the Florida Department of Revenue for sales tax, reemployment tax, and corporate tax, and New York State for people and companies that moved from there.
Both sides of a move from New York. The same CPA prepares the final New York return and advises on the Florida side, and answers New York if it examines the move.
Corviniti provides CPA-led tax and accounting to businesses and individuals in Miami and across Miami-Dade County, from our office in downtown Miami. Ro Sokhi, our founder, is a CPA licensed in New York and New Jersey. A CPA license requires education, an examination, experience, and continuing education, and CPAs have unlimited rights to represent taxpayers before the IRS. Our team works in English and Spanish.
In Miami the CPA work covers three areas. The federal return carries most of the planning, because Florida has no personal income tax. The Florida Department of Revenue examines sales tax, reemployment tax, and the corporate income tax. And for residents and companies that moved from New York, New York State can examine the move, and a CPA licensed in New York can answer it directly.
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.
Florida sales tax and the county surtax, 2026. Illustrative.
Corporate income tax
Florida corporate income tax and federal conformity
Florida's 2026 conformity law adopts the Internal Revenue Code as of January 1, 2026, but keeps sections 168(k), 174(a), 163(j), 274, and 179 at their January 1, 2025 text and does not adopt sections 168(n) and 174A. A company affected by those sections recomputes federal taxable income for the Florida return and attaches a pro forma federal return. The chart works one return through from federal taxable income to the Florida tax.
The Florida F-1120 worked through, 2026. Illustrative.
This is for you if
You received a notice from the IRS, the Florida Department of Revenue, or New York State.
You moved to Miami from New York and want the move documented before New York asks.
Your company has foreign owners, or you have accounts abroad, and the reporting has never been reviewed.
You want the person who signs your return to be a CPA accountable for it.
What you get
A CPA on the return Planning and returns by a CPA who is accountable for them and can represent you before the IRS on any matter.
Representation before three agencies Notices and examinations handled before the IRS, the Florida Department of Revenue, and New York State.
A move from New York documented The final New York returns and the records that support the move, prepared together.
A clear answer on assurance If you need an audited or reviewed statement, we say so and work with a licensed firm that performs it.
How We Help
What you get
Tax work and representation led by a CPA, with the assurance limits stated at the start.
A CPA on the returnPlanning and returns by a CPA who is accountable for them and can represent you before the IRS on any matter.
Representation before three agenciesNotices and examinations handled before the IRS, the Florida Department of Revenue, and New York State.
A move from New York documentedThe final New York returns and the records that support the move, prepared together.
A clear answer on assuranceIf you need an audited or reviewed statement, we say so and work with a licensed firm that performs it.
When companies bring us in
You received a notice from the IRS, the Florida Department of Revenue, or New York State.
You moved to Miami from New York and want the move documented before New York asks.
Your company has foreign owners, or you have accounts abroad, and the reporting has never been reviewed.
You want the person who signs your return to be a CPA accountable for it.
The Detail
The gaps, and how we close each one
Topic 01
What a CPA does that a seasonal preparer does not
Anyone with an IRS preparer tax identification number can prepare a tax return for a fee. The difference shows when the return involves real decisions, or when an agency writes back with questions.
What it means for you
A CPA holds a state license with education, examination, experience, and continuing education requirements, and is professionally accountable for the work. A CPA can represent you before the IRS on any matter, at any level. A preparer without a credential cannot represent you before the IRS unless they take part in the IRS Annual Filing Season Program, and even then only before an examiner, on a return they prepared and signed. For a simple return the difference may not matter. For a return with a business, a move between states, or foreign accounts, it does. You can check Ro Sokhi's New York license through the NYSED license verification search, and we encourage checking the license of anyone you hire.
What you get: A CPA who signs the return and can represent you before the IRS.
Topic 02
Representation before the IRS, Florida, and New York
A tax notice has a response deadline, and a Miami business or household can hear from the IRS, the Florida Department of Revenue, or New York State.
What it means for you
A CPA can represent you before the IRS on any matter, including examinations, collection, and appeals. Before the Florida Department of Revenue we act under a Form DR-835 power of attorney, and before New York State under its own power of attorney. The matters that come up for Miami clients include Florida sales tax examinations, where the auditor compares point of sale records, bank deposits, and the returns; reemployment tax reviews of workers paid as contractors; IRS notices about unreported income or information returns; and New York examinations of people who moved. In each case we read the notice, gather the records, respond by the deadline, and deal with the examiner directly, so you do not have to.
What you get: Direct representation before the IRS, the Florida Department of Revenue, and New York State.
Received a notice from the IRS, Florida, or New York? Talk to a CPA before you respond.
A move from New York to Miami changes the tax bill only if the move holds up when New York examines it, and in an examination the taxpayer has to prove the move.
What it means for you
New York treats a person as a resident if their domicile is still in New York, or if they keep a home there for substantially all of the year and spend 184 days or more in the state, which is called statutory residency. An examination of a move asks for records: days in each state, where you worked, which home you use, and where your family and valuables are. A business that moves to Miami can also keep filing in New York if it still has New York employees, property, or customers, and its owners' income from work done in New York stays taxable there. Ro Sokhi is licensed in New York, so the same CPA prepares the final New York returns, advises on the Florida side, and answers New York if it examines the move.
What you get: The New York side of a move prepared and defended by a CPA licensed in New York.
Topic 04
Business and personal tax, planned during the year
For a Miami business owner, the business return and the personal return are one planning question, and most of the decisions have to be made before December 31.
What it means for you
We prepare the business return and the owners' returns from the same books and plan them together during the year. The decisions that have to be made before December 31 include the owner's salary in an S corporation and any 401(k) deferrals from it, the timing of equipment purchases and their depreciation, and estimated payments. For a C corporation, the Florida return has its own depreciation and conformity adjustments, which we plan with the federal return. We meet in the autumn to set these, in English or Spanish.
What you get: Business and personal tax planned together before December 31.
Topic 05
When a Miami client needs a CPA
Some situations in Miami call for a CPA because of what is at stake and who is on the other side.
What it means for you
A CPA is most useful where a position has to be defended. In Miami that includes Florida sales tax examinations of restaurants, retailers, and contractors; companies with foreign owners, which file federal information returns such as Form 5472; residents with foreign accounts, who file the FBAR; people who moved from New York and may be examined there; and real estate owners whose depreciation, cost segregation, and 1031 exchanges carry large amounts. In each case the value is a licensed professional who is accountable for the answer and can deal with the agency on your behalf.
What you get: Judgment on the positions Miami businesses and residents are examined on.
FAQ
Frequently asked questions
What is the difference between a CPA and a tax preparer?
A CPA holds a state license with education, examination, experience, and continuing education requirements, is professionally accountable for the work, and can represent you before the IRS on any matter. A preparer without a credential cannot represent you before the IRS unless they take part in the IRS Annual Filing Season Program, and even then only before an examiner, on a return they prepared and signed.
The IRS, Florida, or New York sent us a notice. Can you handle it?
Yes. CPAs can represent taxpayers before the IRS on any matter. We represent clients before the Florida Department of Revenue under a Form DR-835 power of attorney and before New York State under its power of attorney. Send us the notice with the return it refers to, and we will tell you what it means and when the response is due.
I moved to Miami from New York. Will New York examine my return?
It can. New York examines people who leave, and asks for records of days in each state, homes, work, and family ties. If you kept a home in New York for substantially all of the year and spent 184 days or more there, New York can treat you as a statutory resident for the year. We prepare the part-year return, help you keep the records from the start, and represent you if New York opens an examination.
Do you work in Spanish?
Yes. Our team works in English and Spanish, including meetings about a notice or an examination.
Do you work with restaurants and hospitality businesses?
Yes, as a CPA. A sales tax examination of a restaurant compares point of sale records with the returns and the bank deposits. We keep the records that answer it and represent the business if the Department of Revenue opens an audit.
Do you work with foreign owners and cross-border families?
Yes, as a CPA. We prepare the federal information returns for foreign-owned companies and for residents with foreign accounts or gifts, and represent clients if the IRS asks about them.
Do you work with people who moved from New York?
Yes, as a CPA licensed in New York. We prepare the final New York return, advise on the records that support the move, and represent clients if New York examines their residency.
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.
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.
