Multi-State Taxation - Tax Staff Essentials

Overview

Does a business have nexus in a particular jurisdiction? At the current rate of change, you can’t afford to have out-of-date knowledge of this critical tax area.

Multistate taxation has never been a more relevant topic. This course helps professionals skillfully navigate the maze of multistate corporate tax codes.. Be the one to guide your client skillfully through the maze of multistate corporate tax codes. Rapidly develop a working knowledge of both multistate tax compliance and related planning opportunities.

Course Instructor: Dan Peisner

Highlights

Constitutional limits and P.L. 86-272

Interstate activity, nexus, UDITPA, MTC

Calculation of state taxable income

Filing methods for multistate taxpayers

Apportionment and allocation

Multistate income tax planning

Prerequisites

Experience in federal income taxation

Designed For

Tax practitioners with corporate taxation experience who have clients working in numerous states.

Objectives

Identify nexus issues.
Distinguish between apportionment and allocation.
Identify the limitations of Public Law 86-272.
Identify the key cases defining a unitary relationship.
Recognize the different unitary tests.

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by AICPA. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.