Multi-State Taxation - Tax Staff Essentials

Wednesday, April 23, 2025
Webcast or Webinar, Online
9:00 AM - 5:00 PM (opens at 8:30 AM) EST
8Credits
Technical Business

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$332.00 Regular Price
Non-Members
$403.00 Regular Price

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Course Type: Webcast
Course Code: 25/AI514721
Level: Intermediate
Vendor: AICPA CPE Division
Field of Study: Taxes

Overview:

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.

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.

Major Topics:

  • 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
  • Major Topics:

  • 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
  • Designed For:

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

    Experience in federal income taxation