State Income Tax Residency & Retirement Income 2024-25 2 Credits
Select your learning mode
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 Unlike the federal government, states do not publish committee reports associated with state tax law changes. Â
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. Â
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. Â
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 |
| Retirement Savings and Income Planning for Certified Financial Planner (CFP-US) (Approval No. 332281) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| 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 |
| 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 |
| Retirement Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | 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 |
| Retirement Savings and Income Planning for Certified Financial Planner (CFP-US) (Approval No. 332281) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| 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 |
| 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 |
| Retirement Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
Credits
2
Course Level
Basic
Instructional Method
QAS Self Study
Group Internet Based
Pre-requisites
None
Advance Preparation
None
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
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.
Looking to fulfill your Enrolled Agent (EA) Continuing Education (CE) requirements? MY-CPE online Enrolled Agent CE courses are the best for you. Earn EA CE Credits while enhancing your domain knowledge and expertise in diverse tax regulations and practices. Our courses are designed to provide you with the latest updates and deep insights to keep you ahead in your field. With flexible scheduling and a user-friendly platform, MY-CPE offers you a greater convenient and interactive learning experience. Join MY-CPE today and take the next step in advancing your career as an Enrolled Agent.Â
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.
What is Self Study (QAS)?
Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.
How do I earn CPE credits through self-study?
To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.
Are the self-study courses approved by NASBA and other regulatory bodies?
Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.
What are the requirements to maintain compliance with self-study courses?
To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.
How can I access my course completion certificates?
After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
How are credits reported to governing bodies?
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.
What is a Live Webinar Group Internet-Based Credit?
A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.
How do I earn credits through live webinars?
To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.
Are the live webinars approved by NASBA and other regulatory bodies?
Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.
What are the requirements to maintain compliance with live webinar courses?
To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.
How can I access my webinar completion certificates?
After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
How are credits reported to governing bodies?
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.
USN
A very well presented webinar. The presenter had expertise and had researched diligently to cover different aspects tax issues of all states on residency and retirement. A good subject for all tax professionals to study. Time allotted is adequate for learning.
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.
.webp "Annual Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)")
Feb 24, 09:00 AM ET
Feb 24, 09:30 AM ET
Feb 24, 09:30 AM ET
Feb 24, 10:00 AM ET
Feb 24, 11:00 AM ET
Feb 24, 11:00 AM ET
Inclusions
Multiple Credits
Earn continuing education credits with flexibility. Choose from live webinars, on-demand courses, e-books, or podcasts to fit your learning style and schedule.
Certifications & Reporting
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 - fastest in the industry.
Credit Tracker
Track and manage your compliance across all 50 states and over 100 designations. Our Credit Tracker keeps your CPE credits and compliance requirements always up-to-date.
Certificate Vault
Certificate Vault to upload, manage, and access certificates earned from various sources and an integrated credit tracker, allowing users to monitor and manage their credits conveniently for compliance.
Compliance Reminders
Stay current with our automated reminder system. Receive timely alerts for your CPE requirements, ensuring you never miss a deadline.
Mobile App Access
The myCPE Mobile App allows you to learn on the go, providing access to educational content on Android and Apple iOS devices. You can learn anytime and anywhere, making it convenient for busy schedules.
Live Support
Our support team is available via live chat, email, and phone from 9 AM to 5 PM ET. We're here to help with any questions or issues, ensuring you have a seamless experience.
Exclusive mobile
app for our unlimited
access subscribers
Select your plan, complete your payment, and access a world of knowledge.
| Subscription Inclusions | Silver | Gold |
|---|---|---|
13,000+ Hrs of CPE approved Content
Largest content library covering all aspects of professional development. |
 |
|
|
500+ Emerging Subject Areas
Wide range of subject areas tailored to meet diverse learning needs of all the department of the firm. |
|
|
|
50+ State- Specific Ethics Courses
Stay compliant with ethics requirements for every state. |
|
|
|
50+ State Compliance Packages
Pre-selected courses for quick compliance, saving time and effort. |
|
|
|
100+ Advanced Certification Programs
Expert-led programs to build advanced expertise and strengthen your career credentials. |
|
|
|
AICPA Eligibility Programs (CFF, ABV, PFS)
Pre-Packaged Eligibility Courses for AICPA designations such as PFS, ABV, and CFF, offering CPE credits upon completion. |
|
|
|
Compliance Tracker and Credit Vault
Store all your certificates in one place, stay compliance-ready with ease, and track your progress effortlessly using the built-in credit tracker. |
|
|
|
Instant Certification and Fast Reporting
Instant reporting to IRS, CFP Board, and other governing bodies. |
|
|
| Mobile App Access (iOS and Android) | |
|
|
Access to Communities
Join communities tailored to your specific interests and areas of expertise. |
 |
|
|
Select Tenure |
Congratulations!
Error!
