MNCPA is here for you.
Let us know how we can help.

22WC-1032: Understanding Apportionment for a Multistate Business (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Friday, December 23, 2022
Time 2:00pm - 4:00pm
Central Time
Location Online
CPE credits CPE 2.0
Field(s)
of study
Taxes - Technical (2.0)
Fees
Standard Member Fee $89.00
Standard Nonmember Fee $119.00

Description

Apportionment has never been more difficult. States use different methods and sourcing rules for the same transaction. Become the expert in your office on current issues affecting apportionment, such as the apportionment formulas used by different states. Understand sourcing rules, and most importantly learn to structure transactions so clients aren't taxed on the same income in multiple states. Review how apportionment applies to flow-through entities and their owners.

Who should take this program?

CPAs and tax practitioners who file multistate tax returns.

Major subjects

  • Apportionment Formulas
  • Sourcing Rules for service income and income from intangibles.
  • Throwback and throwout and when they apply.
  • Apportionment applied to flow-through entities and sole proprietorships. Learn about Alternative Apportionment

Learning objective(s)

  • Become familiar with different apportionment formulas used by different states.
  • Understand market-based sourcing rules as applied to service and intangible income.
  • Understand throwback and throwout concepts and when they apply.
  • Recognize when transactions might be subject to a double tax.

Notes:

Course code Code 22WC-1032
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Level Overview
Format Group Internet Based
Prerequisites Prereq. None
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.

view cart

Search CPE catalog

Event code
Keyword

Advanced search
View all CPE programs