State Income Tax Residency & Retirement Income 2024-25 2 Credits
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Introduced in 1972, IRAs follow federal rules, but not all states adopt them. Moving between states can lead to double taxation or tax benefits, which taxpayers may not realize until after a distribution. This issue is more complex when living in one state and working in another, making residency crucial.
In this webinar, we examine the general rules associated with IRAs and focus on states with regulations that differ from those rules in the areas of contributions, deductions, distribution, and penalties, to name a few. However, one must realize that state tax rules not only change more frequently than federal law but are also generally more difficult to track down. Unlike the federal government, states do not publish committee reports associated with state tax law changes.
Although the federal income tax laws are uniform across the country, the same cannot be said for the 50 states. Taxpayers in 43 states and the District of Columbia incur some form of state income tax, while taxpayers in seven states incur no. In addition, some states have different rules on the treatment of contributions to, distributions from, and exclusion amounts to an IRA, SIMPLE IRA, and a SEP. States also have different tax rules that apply to the IRA’s basis, which a taxpayer has in one state, then moves to another state, and to a beneficiary inheriting an IRA from a decedent. And, penalties may differ across states when taxpayers take an early distribution from their IRAs.
Key topics covered:
Join this CE Course, we will cover the general issues associated with the various state tax treatments to taxpayers and their IRA transactions.
Note: We do not cover all the rules applicable to each state.
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02141-24-S) | 2 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02141-24-S) | 2 CE | Approved |
| California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1726) | 2 CE | Approved |
| Personal Financial Specialist (PFS) | 2 CPD | Eligible |
| Taxes for Chartered Financial Analyst (CFA) | 2 PL | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 2 CE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02141-24-S) | 2 CE | Approved |
| Retirement Savings and Income Planning for Certified Financial Planner (CFP-US) (Approval No. 332281) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Trust and Estate Practitioners (TEP) | 2 CPD | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Retirement Income Certified Professional (RICP) | 2 CE | Eligible |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02141-24-S) | 2 CE | Eligible |
| Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) | 2 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 2 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 2 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02141-24-S) | 2 CE | Approved |
| Retirement Planning for Chartered Advisor in Philanthropy (CAP) | 2 CE | Eligible |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| Retirement Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02141-24-O) | 2 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02141-24-O) | 2 CE | Approved |
| California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1726) | 2 CE | Approved |
| Personal Financial Specialist (PFS) | 2 CPD | Eligible |
| Taxes for Chartered Financial Analyst (CFA) | 2 PL | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 2 CE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02141-24-O) | 2 CE | Approved |
| Retirement Savings and Income Planning for Certified Financial Planner (CFP-US) (Approval No. 332281) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Trust and Estate Practitioners (TEP) | 2 CPD | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Retirement Income Certified Professional (RICP) | 2 CE | Eligible |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02141-24-O) | 2 CE | Eligible |
| Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) | 2 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 2 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 2 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02141-24-O) | 2 CE | Approved |
| Retirement Planning for Chartered Advisor in Philanthropy (CAP) | 2 CE | Eligible |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| Retirement Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
Credits
Course Level
Instructional Method
Pre-requisites
Advance Preparation
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MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.
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Dr. Curatola is the Joseph F. Ford Professor of Accounting at Drexel University in Philadelphia. He is the Tax Column Editor for Strategic Finance since 1992. He has served as the editor of the Journal of Legal Tax Research and currently serves on the editorial review board of several journals, and has held a variety of leadership positions, including current national service with the Institute of Management Accountants. He has published over 250 articles in journals including Journal of Financial Services Professionals, Journal of the American Taxation Association, Journal of Forensic & Investigative Accounting, Oil, Gas, & Energy Quarterly, and Tax Notes to name a few. Dr. Curatola was a co-editor on IRA Answer Book by Wolters Kluwer and author of the EA Review course for Surgent Publishers. Dr. Curatola externally funded research findings have appeared in media such as Forbes Magazine, The Washington Post, The Wall Street Journal, The New York Times, and other media outlets.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
MP
Great class, brought up many cross-state tax issues and how to resolve them. I highly recommend this course for professionals who have clients with homes and activities across state lines.
KO
Tony is very good with this complicated topic. I learned much of throughout my career, and it still held my interest.
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