Multistate Income Tax
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Virtual
8.00 Credits
Member Price $295.00
Non-Member Price $395.00
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
Experienced tax professionals and accountants; private industry accounting and finance managers
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.
Preparation
None
Leader(s):
Leader Bios
Bruce Nelson
Bruce M. Nelson, MA, is a CPA with over 30 years’ experience in federal and state and local tax (SALT) and is the Director of the SALT group at EKS&H, LLLP. Prior to joining EKS&H, Bruce spent three years with a law firm specializing in tax audit defense and litigation; two years as the Manager of Tax Policy at the State of Colorado; and before that, he was a Senior Tax Manager for several years in a “Big Four” accounting firm.
Bruce earned a Bachelor of Arts degree from the University of Nebraska-Lincoln and a Master’s degree from Colorado State University, and he is a certified public accountant in the state of Colorado. He is a frequent seminar speaker and teaches continuing education classes in state and local tax for the Colorado Society of CPAs and the American Institute of CPAs.
Bruce has published more than fifty tax articles in many publications including the Journal of Accountancy, Tax Executive, Journal of State Taxation, the Journal of Multistate Taxation, State Tax Notes, and Colorado Lawyer. He is the author of The Adviser’s Guide to Multistate Income Taxation and co-author of the Sales and Use Tax Answer Book. Bruce is a member of the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants.
Non-Member Price $395.00
Member Price $295.00