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Technical

Multistate Income Tax Logo aicpa

  Andrew Johnson, CPA |   $169.00 - 209.00 |   CPE: 9.0 |   AICPA |   Aug 2019 |   Taxes |   AICPA Store
Conquer the theoretical conundrums and compliance issues.
Who Will Benefit?
  • Tax practitioners
Key Topics
  • Constitutional limits and P.L. 86-272
  • Nexus, UDITPA, MTC
  • Calculation of state taxable income
  • Filing methods for multistate taxpayers
  • Apportionment and allocation
  • Multistate income tax planning
  • Audit defense strategies
Learning Objectives
  • Describe the key principles of multistate taxation.
  • Advise your clients on the implications of establishing nexus in various taxing jurisdictions.
  • Analyze client operations and devise strategies that will minimize your client's overall sales and income tax liability.
  • Gauge the impact of recent judicial rulings in various states on client operations.
  • Determine to what extent the state taxation of internet-based transactions may impact current and future client activities.

Does a business have nexus in a particular jurisdiction? With the rate of change, you can't afford to be out-of-date with your knowledge of this critical tax area.

Spotlighting updates on the latest on state tax reforms and the Wayfair Decision, this self-study course will help you to develop a working knowledge of both multistate tax compliance and related planning opportunities, so you can skillfully guide your clients through the maze of multistate corporate tax codes.

Topics covered:
  • Management accounting: Technical: Tax strategy, planning & compliance: Taxation law, Intermediate
  • Tax: Technical: State & local tax (SALT): Domicile, Intermediate
  • Tax: Technical: State & local tax (SALT): Nexus, Intermediate
  • Tax: Technical: State & local tax (SALT): Adjustments & modifications, Intermediate
  • Tax: Technical: State & local tax (SALT): Allocation & apportionment, Intermediate
  • Tax: Technical: State & local tax (SALT): Reporting & filing requirements, Intermediate
  • Tax: Technical: State & local tax (SALT): Tax computation, Intermediate

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