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

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

Friday, December 23, 2022
2:00pm - 4:00pm Central Time
2 CPE (2 technical)

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.

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.

Who should take this program?

CPAs and tax practitioners who file multistate tax returns.

Fees

Our records indicate you are a nonmember. If you register, you will be charged $119.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $89.00
checkmarkStandard Nonmember Fee $119.00

More program information

Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Overview
Format Group Internet Based
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Prerequisites Prereq. None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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