Mobile Edition

Multistate Taxation (AIMT01)

Date:Tuesday, December 26, 2017
Time:9:00 AM - 5:00 PM
(Registration at 8:30 AM)
Facility:Webcast or Webinar, Online
CPE Credit:8.0 Technical Business
Course Level:Intermediate
Early Bird Price:$249.00 FICPA Members, $319.00 Non-Members


Multistate taxation has become one of the hottest areas in the tax arena. The recent decline in state revenues and the increased audit activity by the states means both increased problems and opportunities. Mastering both the theoretical disputes and the "nuts and bolts" of compliance is essential to success. Gain the skills necessary to navigate through this maze of multistate corporate taxation. Develop a working knowledge of both multistate tax compliance and related planning opportunities. Focus on the essentials of multistate corporate income taxation as well as the apportionment and allocation of partnership, LLC, and corporate income taxes. Through this course, you will not only solidify the basic principles, but you will also receive the latest updates on economic and affiliate nexus, the impact of e-commerce and internet and other laws, regulations, and court cases. Develop basic approaches to state income tax planning and gain crucial insight about industry-specific state laws.


LEARNING OBJECTIVES When you complete this course you will be able to:

 Understand the key principles of multistate taxation

 Assess the impact of the latest nexus issues, laws, regulations, and court cases

 Identify the effects of multistate activity

 Distinguish deductible from non-deductible state income taxes

 Gain insight into state tax laws affecting specific industries

 Distinguish differences between apportionment and allocation of income

 Develop basic approaches to state income tax planning with emphasis on the latest developments in economic nexus

Major Topics:


 Constitutional limits and P.L. 86-272


 State modification

 Apportionment and allocation

 Non-business income

 Net operating losses

Who Should Attend:
Experienced accountants and private industry managers

Experience in corporate taxation


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.