Multistate Corporate Income Tax – Filing Methods & Income Tax Apportionment Virtual Seminar

You Pay: $249.00
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This course is 4.00 credits
Instructor
Scott Thomas
Field of Study
Tax
Course Level
Intermediate
Vendor
American Institute of CPAs

Instructor

Scott Thomas

Scott is an attorney with 28 years of overall tax experience including a focus on multistate tax for his most recent 21 years in the field. Currently, Scott is a lecturer in Corporate Tax, International Tax, and Multistate Tax at Bentley University and is the incoming Program Director for Bentley University’s Graduate Tax and Financial Planning Programs. His prior experience includes the design and implementation of approximately 100 state tax planning structures while a partner in a national tax practice of a Big 4 firm, multistate tax due diligence in an M&A environment, multistate income tax compliance, state tax controversy, nexus studies, refund reviews, and voluntary disclosure agreements. Scott has worked with clients in a wide range of industries including entertainment, retail, manufacturing, consulting services, and financial services. These services involved planning, compliance, and advocacy at different administrative levels. Currently, Scott consults with various departments of revenue with respect to the drafting of regulations, training programs, and tax controversy matters. Scott graduated from the University of Connecticut with a B.A. and received his J.D. and LL.M. (Taxation) from the University of Bridgeport School of Law.
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Registration Fees

MSCPA-AICPA Member
$169.00
MSCPA Member
$199.00
AICPA Member
$219.00
Non-Member
$249.00

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Friday, Nov 6, 2020
8:45am – 12:15pm

Due to a lack of uniformity across the states, filing methods and apportionment issues demand a constant focus.  Focusing on the most recent developments in the area, learn about combined return filing methods, the three-factor formula and its variations, throwback sales, apportioning service revenue, and the many nuances embedded in the apportionment rules. Designed to accommodate both experienced tax professionals and professionals beginning in the field, this course will examine case studies, judicial opinions, real world experiences, and participant questions in its analysis of the topics. 

Designed For

Experienced tax professionals and accountants; private industry accounting and finance managers

Course Objectives

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 jurisdictions.  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 operations.  Determine to what extent the state taxation of internet based transactions may impact current and future client activities.

Major Subjects

 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

Prerequisites

Experienced tax professionals and accountants; private industry accounting and finance managers

Registrants

+ $249.00

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