Multi-State Taxation - Tax Staff Essentials

Presented by Dan Peisner

Presentation type = pre-record/rebroadcast

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.

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

• 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.

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