Multistate Income Tax - Tax Staff Essentials
• 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
When you complete this course you will be able to:
• Describe the key principles of multistate taxation.
• Identify the implications of establishing nexus in various taxing
• Analyze client operations and devise strategies that will minimize their
client's overall sales and/or income tax liability.
• Recognize the impact recent judicial rulings in various states on client
• Determine to what extent the state taxation of internet based
transactions may impact current and future client activities.
Experience in corporate taxation
and accountants; private
industry accounting and finance