October 22, 2021 8:00am – 11:30am Map & Directions 602-252-4144

Webcast: Understanding Apportionment for a Multistate Business

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.

Location

ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time

7:30am

Fees

Member:
$160
Non-CPA Staff:
$210
Non-CPA Staff (100% club):
$160
Non-CPA Staff (sole proprietor):
$160
Non-Member:
$210
Webcast
Taxation
4

Objectives

  • 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.

Course Level

Overview

Vendor

CalCPA Education Foundation More With This Vendor

Designed For

CPAs and tax practitioners who file multistate tax returns.

Prerequisites

None.

Highlights

  • 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.

Notes

Entry-level/Individual contributor; Manager/Senior Manager; Sole Practitioner

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