Multi-State Taxation - Tax Staff Essentials

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.

Highlights

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

Prerequisites

Experience in federal income taxation

Designed For

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

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.

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by AICPA.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Dan Peisner

Leader Bios

Dan Peisner

Dan is a Director of Projects with Peisner Johnson with extensive experience in multistate tax issues. He has been solving state tax issues and bringing benefits to clients for eleven years. Dan regularly appears on podcasts to help e-commerce sellers understand the shifting sales and use tax landscape.

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