Multistate Taxation - Tax Staff Essentials
Do you know where your clients’ businesses have nexus? The rapidly evolving area of multistate taxation should be on the radar of business tax professionals.
Format
Online
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
10.5
Author(s)
Jerry Peisner, Dan Peisner
Availability
1 year
Product Number
TSEMST25SSO
Theoretical conundrums and compliance issues
Multistate taxation has never been more relevant. This course helps you skillfully navigate the maze of corporate tax codes across jurisdictions.
Learners get fresh perspectives on:
- Interstate activity and nexus
- Modifications to federal tax income to arrive at state taxable income
- Allocation and apportionment
- Filing methods for multistate taxpayers
By spotlighting updates on the latest state tax reforms, this course will help you develop a working knowledge of multistate tax compliance and related planning opportunities.
Part of Tax Staff Essentials Level 2
This self-study online course is part of Tax Staff Essentials Level 2, a comprehensive learning program that provides experienced tax staff with the technical training required to gain independence.
This course can be purchased individually or as part of the Tax Staff Essentials Level 2 bundle.
Who Will Benefit
Tax practitioners who have business clients working in numerous states.
Key Topics
- Constitutional limits and Public Law 86-272
- Interstate activity
- Nexus, UDITPA and MTC
- Calculation of state taxable income
- Filing methods for multistate taxpayers
- Apportionment and allocation
- Multistate income tax planning
Learning Outcomes
- Identify the history of the Multistate Tax Commission and Uniform Division of Income for Tax Purposes Act.
- Distinguish between income tax and sales tax nexus.
- Identify the limitations of Public Law 86-272.
- Identify the most common additions to federal taxable income.
- Identify the most common subtractions from federal taxable income.
- Apply the tests for determining business and nonbusiness income.
- Identify the basic qualities of the three apportionment factors.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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