November 12, 2025


Live Webcast


8 CPE Credits

Multi-State Taxation - Tax Staff - Essentials

November 12, 2025
Live Webcast
8 CPE Credits

Multi-State Taxation - Tax Staff - Essentials

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    Instructor

    Joe
    Sanford

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Learning Objectives

  • Identify the history of the Multistate Tax Commission and Uniform Division of Income for Tax Purposes Act.
  • Distinguish between income tax and sales tax nexus.
  • Identify the limitations of Public Law 86-272.
  • Identify the most common additions to federal taxable income.
  • Identify the most common subtractions from federal taxable income.
  • Apply the tests for determining business and nonbusiness income.
  • Determine the components of the traditional Massachusetts formula.

Major Topics

  • Constitutional limits and Public Law 86-272
  • Interstate activity
  • Nexus, UDITPA, and MTC
  • Calculation of state taxable income
  • Filing methods for multi-state taxpayers
  • Apportionment and allocation
  • Multi-state income tax planning

CPE Credits Available

8 CPE Credits
8
Tax

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Experience in federal income taxation

Intended Audience

Tax practitioners who have clients working in numerous states.

Provider

American Institute of CPAs (Durham)

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