Advanced Income Tax Apportionment Issues Confronting Multi-State Companies

Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and Weighting Factors

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Wednesday, July 22, 2015

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Course Materials

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and in a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals who have grasped the fundamentals but need an advanced briefing on resolving complex challenges.

Description

Apportioning income and tax liabilities for companies operating in multiple states presents significant challenges for tax professionals beyond the basics of apportionment. Over recent years many states, and the MTC, now apportion the sale of non-tangible personal property on a market-state basis, rather than on a cost of performance basis.

Our speakers will address the complexities of market based sourcing. In addition, many states have deviated from the traditional three factor apportionment approach to single factor apportionment. The use of alternative apportionment has increased in recent years.  

Listen as our panel addresses these and other significant issues in their discussion. The experiences and guidance of veteran state tax advisors on advanced apportionment issues are invaluable for corporate tax professionals as they approach their companies’ compliance and planning.

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Outline

  1. Analysis for sourcing the receipts from the sale of non-tangible personal property
  2. Issues in dealing with factor weighting
  3. Alternative apportionment issues and strategies

Benefits

The panel will brief you on important new developments, clarify the confusing approaches taken by states, outline critical areas and offer insights on advanced apportionment challenges, including:

  • Considerations in apportioning income from the sale of non-tangible personal property in cost-of-performance and market-based states
  • Issues in weighting factors in apportionment formulas
  • The use of alternative apportionment

Faculty

Gary Bingel
Gary Bingel
Partner
EisnerAmper

Mr. Bingel has 20 years of expertise in state and local income taxation as well as sales and use tax consulting. He has...  |  Read More

Nachbar, Mark
Mark L. Nachbar
Principal
Ryan

Mr. Nachbar specializes in multi-jurisdictional tax services and previously in his tax career was a national managing...  |  Read More

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