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Business Activity Taxes – Where are businesses and their owners required to file and pay state income taxes?

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CTEC
Business Activity Taxes – Where are businesses and their owners required to file and pay state income taxes?

1 Credit

FREE

Subject Area

Taxes

Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00174-20-O)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0186)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00174-20-O)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00174-20-O)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

This Course is Also Available in Self Study (On-Demand)

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Course Description

Do you know whether your corporation’s activities cross state boundaries and establish a taxable presence (nexus)? Do you have the protocol in place to review and determine your multistate tax obligations? Do you have the systems in place to manage these obligations and minimize risk? Don’t wait until your company is audited to deal with the ever-changing morass of state tax laws and administrative policies governing nexus

As nexus barriers continue to get knocked down, businesses are being subjected to taxes in more and more states. The exposure faced by those who are unable to comply can be severe. Pass-through entities and their owners in particular face difficult state tax complexities. This course will examine where businesses are subject to business activity tax and how to minimize compliance burdens. Federal P.L. 86-272 provides protection for certain businesses selling tangible personal property, but is not available for service providers. Finally, attendees will learn which states conform with federal income tax provision and where decoupling exists. 

With so much uncertainty in the area of business entity taxation when advising business clients, this business entity tax update webinar is a must-attend event! This free Business Entity Tax webinar will focus on providing practical advice for tax practitioners serving small & mid-size business clients.

This CE webinar covers following major topics:

  • State tax nexus overview
  • Public Law 86-272 protections
  • Common state income tax structure
    • Federal Conformity
    • COVID-19 Extensions
    • Pass-thorough entities
  • Non-income based taxes
  • Market-Based sourcing

Learning Objectives

  • To identify various Nexus considerations for state business activity taxes
  • To identify Federal protection from net-income based taxes under P.L. 86-272
  • To identify various Conformity with Federal Income Tax provisions
  • To recall the Taxation of pass-through entities and their owners

Who Should Attend?

  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros

Testimonial

4.5

(690)
60%
32%
7%
0%
0%

RO

It was a good webinar. Informative and not dull.

ZMR

Thank you so much for this very informative webinar.

JF

Great

DL

Great webinar!!

LP

Loved this class! Learned a lot!

AS

great presenter choice for this topic