Composite Return Issues for Pass-Through Entities and Nonresidents: Filing, Withholding, Remedying Noncompliance
Recording of a 110-minute CPE webinar with Q&A
This webinar will provide SALT professionals and pass-through owners who have multistate filing obligations with an in-depth review of preparing composite returns. Filing composite returns is a significant and necessary piece of SALT. The burden of withholding and remitting nonresident taxes in a multitude of states makes this area even more complicated. Listen as the panelist explains composite filing requirements, withholding and payment obligations, individual nonresident filing considerations, and how to handle past noncompliance.
- State composite return requirements
- Pass-through entity composite filing considerations
- Mandatory filing and withholding requirements
- Individual taxpayer filing considerations
- Participating in a composite return
- Filing a nonresident return
- Current Developments
- Past noncompliance and voluntary disclosure programs
The panelist will discuss these and other essential questions:
- What states require and allow composite return filings?
- What are the state requirements for withholding and remitting nonresident withholding?
- When should a pass-through entity elect to file a composite return?
- When should an individual elect to participate in a composite filing?
- What remedies are available for past noncompliance?
Colleen Aldridge, CPA
Ms. Aldridge is a Manager in Warren Averett’s Consulting Division. She has more 22 years of tax experience... | Read More
Ms. Aldridge is a Manager in Warren Averett’s Consulting Division. She has more 22 years of tax experience bringing value to companies operating in multiple states and localities. Ms. Aldridge’s experience also includes state income tax compliance and consulting, state tax credits, sales and use consulting, and property tax compliance and consulting. Currently, she is primarily responsible for helping companies optimize their state tax filing positions.Close
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