Multi-State Taxation - Tax Staff Essentials - Webcast
Overview
Multistate taxation has never been more relevant. This course helps you skillfully navigate the maze of corporate tax codes across jurisdictions, focusing on interstate activity and nexus, allocation and apportionment, and key court cases.
By spotlighting updates on the latest state tax reforms, this course will help you develop a working knowledge of both multistate tax compliance and related planning opportunities.
OSCPA has partnered with the Washington Society of CPAs for this event.
Highlights
- Constitutional limits and Public Law 86-272
- Interstate activity
- Nexus, UDITPA, and MTC
- Calculation of state taxable income
- Filing methods for multi-state taxpayers
- Apportionment and allocation
- Multi-state income tax planning
Prerequisites
Experience in federal income taxation
Designed For
Tax practitioners who have clients working in numerous states.
Objectives
When you complete this course, you will be able to:
- Identify the history of the Multistate Tax Commission and Uniform Division of Income for Tax Purposes Act.
- Distinguish between income tax and sales tax nexus.
- Identify the limitations of Public Law 86-272.
- Identify the most common additions to federal taxable income.
- Identify the most common subtractions from federal taxable income.
- Apply the tests for determining business and nonbusiness income.
- Determine the components of the traditional Massachusetts formula.
Leader(s):
Leader Bios
Annette Nellen, AICPA
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jos? State University's graduate tax program (MST), teaching courses in tax research, accounting methods, individual tax, property transactions, employment tax, ethics, leadership, and tax policy."
Annette is a past chair of the AICPA Tax Executive Committee (October 2016 to May 2019). She is a former chair of the ABA Tax Section's Sales, Exchanges & Basis Committee and the AICPA's Individual and Self-Employed Technical Resource Panel, as well as a past and current member of the California Bar Taxation Section's Executive Committee.? Annette also serves on CalCPA's Accounting Education Committee. In 2023 she was appointed to the IRS Advisory Council (IRSAC) and serves as chair for 2024.?
Annette received the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in taxation. She received the Benjamin F. Miller Award for 2019 from the California Lawyer's Association Tax Section for outstanding achievement and contribution in state and local taxation law. In June 2023, she was awarded the Sid Kess Award for Excellence in Continuing Education from the AICPA.?
Annette is the author of Bloomberg BNA Tax Portfolio #533,?Amortization of Intangibles. She is an editor and author for the Southwestern Federal Taxation textbooks, a regular contributor for Tax Analyst's State Tax Notes (Moving Forward? column) and contributor to CCH Top Federal Tax Issues. She is a frequent speaker on tax updates, various individual and property transactions tax rules, new economy tax matters, virtual currency, tax reform, and federal and multistate tax policy. Annette hosts the 21st Century Taxation website and blog (www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus, marijuana tax rules and ethical considerations, and virtual currency and blockchain technology.?
Annette has testified before the House Ways and Means Committee, Senate Finance Committee, Senate Small Business and Entrepreneurship Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform and tax policy."
Annette is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). Prior to joining SJSU in 1990, Annette was with Ernst & Young, and the IRS.?
(02/27/25)
Non-Member Price $320.00
Member Price $270.00