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Technical

Multistate Taxation - Tax Staff Essentials Logo aicpa

  Andrew Johnson, CPA |   $169.00 - 209.00 |   CPE: 10.5 |   AICPA |   May 2020 |   Taxes |   AICPA Store
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.

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

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 With the rate of change, you can't afford to be out-of-date with your knowledge of this critical tax area.

Conquer the theoretical conundrums and compliance issues and guide your client skillfully through the maze of multistate corporate tax codes.

Spotlighting updates on the latest state tax reforms, this CPE self−study course will help you develop a working knowledge of both multistate tax compliance and related planning opportunities.

Topics covered:
  • 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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