COR2403. Multi-State Tax Considerations and Strategies

This course will be an overview of state income tax basics to apply to construction contractors, real estate developers and professional service entities. Concepts that will be covered will include:

• State Nexus Activities, standards, and rules
• State Apportionment, Factors, and methods
• Federal vs. State Differences, Conformity
• Passthrough entity filing requirements – Composite, Withholding, PET

Learning Objectives:

• Identify and describe state and local tax nexus standards, activities and requirements
• Determine the various apportionment factors and methods used by states
• Analyze VDA’s, federal and state tax differences, conformity, pass though entity filing requirements