Morris+D’Angelo Tax Services

Morris+D’Angelo provides Tax Services to the following Core groups:

Daniel Morris, CPA, Morris and D'Angelo, San Jose CPA Firm

  1. Individuals and Families
  2. Businesses and Entities
  3. Fiduciaries, Trusts, Estates, and Gifts
  4. International Financial Consulting
  5. SALT: = State and Local Taxation


  • 1. Individuals and Families
    We provide individual tax services for individuals, couples, children, and extended families —
    Tax Services include

    • Preparation (Federal, State, Local)
    • Projections: scheduling/projecting near term (generally under 2 years) tax exposures, liabilities, and options to minimize immediate tax costs
    • Planning: modeling longer-term (generally 2 years and forward) tax consequences and options in order to create an effective long-term tax optimization strategy. Tax planning requires time to align alternatives, execute plans, and effectuate the desired outcome. Of course this must be tempered with enough flexibility to take advantage of interim changes and strong enough to triumph over time.
  • 2. Businesses and Entities
    We provide services to businesses of all forms and most sizes.
      • Corporations: Both C and S corps and LLCs taxed as corporations – from newly incubated to fully established.
      • Partnerships: Including general partnerships, limited partnerships, joint ventures, and LLCs taxed as partnerships.
      • We do not serve the following:
          • Publicly held (SEC) registered companies
          • Some Regulated Industries including:
            • Banking
            • Large (non-captive) insurance entities
            • ERISA plans with >100 participants
          • Services include:
            • Preparation including federal, state, and local
            • Special taxing aspects including:
              • Personal property tax reports
              • Excise tax and regulatory taxes
              • Census, Department of Labor, and other regulatory reports
  • 3. Fiduciaries, Trusts, Estates, and Gifts
    • Fiduciaries: tax preparation for federal, state, and local jurisdictions
    • Trusts: both grantor and non-grantor, both revocable and non-revocable including trusts that include:
      • Special needs
      • Life insurance
      • Dynastic trusts
      • Multigenerational
      • Charitable trusts
      • Domestic and international trusts
    • Estates: preparation of federal and state estate tax returns
    • Gift: preparation of federal and state gift tax returns
  • 4. International:
    • We prepare tax returns for non-resident/foreign nationals that have a USA tax reporting requirement either due to economic activities or physical presence
    • We prepare tax returns for USA persons that are living abroad all or part of year and qualify for foreign earnings credits and reductions
    • We prepare returns for Controlled Foreign Corporations (CFCs)
    • We prepare returns for IC-Discs (export tax incentive companies)
    • We prepare returns for USA subsidiaries of foreign companies
  • 5. SALT: = State and Local Taxation
    We provide filings for SALT based returns that may or may not have a federal filing requirement