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Emma M. Savino

Senior Associate

Emma Savino is a Senior Associate in the State & Local Tax Practice at Hodgson Russ. She advises businesses and individuals on complex state and local tax issues from planning and compliance to controversy and litigation, with a focus on New York State, New York City, California, New Jersey, Nevada, and multistate tax issues.

Emma has extensive experience in New York State residency planning and audits. She works with high-net-worth individuals considering a change of residence, applying a strategic, solutions-oriented approach to reduce audit exposure through careful, proactive planning. She also counsels clients planning moves out of other high-tax jurisdictions, including California and New Jersey. Emma advises clients on state tax allocation and apportionment for individuals and businesses in connection with a change of residence. When audits arise, Emma provides steady, effective representation and has successfully guided hundreds of clients through audits and appeals. 

Emma also advises businesses on the state tax implications of remote work, and she works closely with them to address the evolving obligations of a multistate workforce, including withholding, sales tax, and income tax compliance. Additionally, she regularly guides individuals and businesses through the voluntary disclosure process, helping clients proactively resolve past noncompliance, reduce potential penalties, and position them for long-term compliance.

In addition, Emma counsels clients on multistate corporate income and franchise taxes, unincorporated business taxes, gross receipts taxes, sales and use taxes, and withholding taxes, and represents them through audit and appeal proceedings.

Emma is admitted to practice law in New York, California, Nevada, and New Jersey.

Education

University of Toronto, B. Comm.

University at Buffalo School of Law, J.D., magna cum laude

Admissions

  • California
  • Nevada
  • New York
  • New Jersey 

Recognitions

  • Listed, Upstate New York Super Lawyers Rising Stars, 2021-2026

  • Former Business Editor, Buffalo Law Review

  • Order of the Coif

News & Insights

Multimedia & Podcasts

  • Obus and the Future of Statutory Residency

    A major win for taxpayers, the decision in Matter of Obus v. New York State Tax Appeals Tribunal is final! Joe is joined by guests Tim Noonan, Andrew Wright, and Emma Savino to discuss this landmark tax case, which will dramatically shift the rules for New York’s statutory residency test. We break down the cases that led up to this point, what actually happened in Obus, why the impact of the case is significant, and what the future may hold for legal interpretation of what constitutes a permanent place of abode in New York. A once purely mechanical test, the statutory residency test now looks to have a major subjective component as part of the analysis, as a result of the Obus decision. Joe and his guests also give their thoughts on whether the State will take action in response to this major change.

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Emma M. Savino / News & Insights