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Multistate Taxation of Business Entities (4153004D)
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"Focus on a discussion of the states doing business requirements, apportionment and filing tax returns in a multistate environment. Gain an in-depth understanding of the complexity and planning opportunities involved in applying California's new single sales factor apportionment formula, and learn how other states address the issue of apportionment. Explore the tax computation and reporting requirements for states that assess a tax on gross receipts; review the growing trend toward use of market

12/11/2015
When: 12/11/2015
9:30 AM - 5:00 PM
Where: Webcast/Webinar
Presenter: Kathleen K. Wright, JD, LLM, CPA
Contact: April Deneault
801-834-6634


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Focus on a discussion of the states doing business requirements, apportionment and filing tax returns in a multistate environment. Gain an in-depth understanding of the complexity and planning opportunities involved in applying California's new single sales factor apportionment formula, and learn how other states address the issue of apportionment. Explore the tax computation and reporting requirements for states that assess a tax on gross receipts; review the growing trend toward use of market-based sourcing in several states, including California; and learn what it means to be included in a unitary group and how to file a combined report.



Objectives:



    Identify how California and other states have expanded their definition of doing business and how these developments will affect your clients.
    Determine when, where and how to file income tax returns in other states.
    Identify which states tax corporations and how the tax is computed, including franchise taxes and capital stock taxes.
    Determine the unitary method and the impact to your client from being a member of the unitary group.
    Recognize apportionment formulas and unique concepts, such as throwout and throwback.

   

  
   

Major Subjects:




    Nexus standards in key states
    Apportionment formulas in all states
    States that have adopted combined reporting and their differing methodologies
    Unitary method: How it applies to corporations and other business entities
    Market-based sourcing

     
           

Designed For:

CPAs, attorneys and other tax practitioners filing tax returns in multiple states, and those who provide tax advice regarding planning strategies for clients whose businesses expand outside of California.

Prerequisite:  None

Advanced Prep:  None

Speaker: Kathleen K. Wright, JD, LLM, CPA

Vendor: CalCPA

Field of Study:   Taxes

Level:  Overview

CPE Credit: 8 Hours

Acronym: MTXB

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

Kathleen K. Wright, JD, CPA,MBA,  LLM (Taxation), is a professor of accounting in the Graduate Tax Program at California State University Fullerton. She has a private tax practice focusing on personal and small business tax planning dealing primarily with California state issues. Ms. Wright has been awarded the Education Foundation's  Instructor of the Year Award, the Outstanding Course Materials award and the Award for Meritorious Service. She is also the author of numerous articles on State and Local Tax issues which have been published in The Tax Lawyer (the SALT edition), The Tax Adviser (published by AICPA), the Journal of State Taxation (published by CCH) and State Tax Notes (published by Tax Analysts) where she serves as a California Correspondent. She is also the author of the California Income Tax Manual 2009 edition published by Commerce Clearing House.

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