Composite Return Issues for Pass-Through Entities and Nonresidents: Filing, Withholding, Remedying Noncompliance
A live 110-minute CPE webinar with interactive 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. However, the burden of withholding and remitting nonresident taxes in many states makes this area even more complicated. Listen as the panel 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
- New elective pass-through entity taxation regimes
- 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 panel 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?
Sara Goldhardt, CPA
Director, State and Local Tax Services
Ms. Goldhardt has over 18 years of experience in federal and state and local tax, servicing both public and private... | Read More
Ms. Goldhardt has over 18 years of experience in federal and state and local tax, servicing both public and private companies in the manufacturing, construction, healthcare, professional services and retail industries.Close
Jeffrey S. Reed
Kilpatrick Townsend & Stockton
Mr. Reed is the Chair of the State and Local Tax Practice. He represents businesses and individuals in state tax... | Read More
Mr. Reed is the Chair of the State and Local Tax Practice. He represents businesses and individuals in state tax controversies, and advises about the state and local tax consequences of complex transactions. He has represented clients in state tax controversy matters in over thirty state and local tax jurisdictions. He has written extensively in the area of state and local taxation and is the author of The Reed Report, a State Tax Notes column. He is the current Editor In Chief of the State and Local Tax Lawyer and is on the State and Local Tax Executive Committees for both the ABA and the New York City Bar Association.Close
Early Discount (through 07/30/21)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.