Mandatory Combined Reporting for State Income Taxes

Improving Tax Compliance to Manage Conflicting State Rules

Aggressive Forced Combination or Recombination Policies Now Enforced in States Like NY, NC, IN

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

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Wednesday, May 22, 2013

Recorded event now available

or call 1-800-926-7926
Course Materials

This teleconference will provide corporate tax professionals with approaches to streamline compliance and cope with the challenge of disparate regulations for mandatory combined reporting of state income tax. The panel will highlight the important differences in the group formation rules of key combined reporting state.


With more than half the states already mandating combined reporting by unitary business groups, tax professionals as always in recent months have needed to track numerous state developments. California's proposed regulatory amendments on property sales apportionment in combined reports offer just one example.

Also, New York, North Carolina, Wisconsin, Maine, Rhode Island and the District of Columbia have enacted, amended or proposed regs or laws on combined reporting. Tax execs need to digest a number of Oregon, North Carolina and Alabama court and ALJ rulings, as well Indiana's pro-state administrative decisions.

Meanwhile, multi-state companies also face tough enforcement policies on forced combinations, or selective de-combinations, in key states such as New York, North Carolina and Indiana. Tax specialists must understand intricacies of the various states' group formation rules and "unitary group" definitions.

Listen as our panel of experienced state tax advisors briefs you on important new developments, clarifies the often confusing state approaches, and outlines the key differences and commonalities among reporting systems.



  1. Background issues, mandatory vs. elective combined reporting
  2. Recent state actions with combined reporting
    1. State laws
    2. Regulatory actions
    3. Court rulings
    4. Administrative guidance
  3. Actions on forced combined returns
    1. Enforcement policies on combinations and decombinations in certain states
  4. Next states likely to act


The panel will review the most challenging areas of combined reporting mandates, such as:

  • Keeping up with the latest state actions in legislatures, revenue agencies and courts, and outlook for future moves on combined reporting.
  • Differentiating between states' definitions of the "unitary group" concept.
  • Navigating ownership thresholds and the inclusion of special entities such as insurance subsidiaries and REITs.
  • Addressing numerous states' regulations and compliance demands as a multi-state company.
  • Understanding the recent trend toward "non-mandatory" or "discretionary" combination.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Robert Rosato
Robert Rosato
Manager of State Income-Franchise Tax

Mr. Rosato's practice emphasizes state income tax refund opportunities, frequently for multi-state corporate...  |  Read More

Jeffrey Reed
Jeffrey Reed

Mayer Brown

Mr. Reed's practice emphasizes state and local taxation, and he represents business and individual clients in state...  |  Read More

Shaikh, Mike
Mike Shaikh

Reed Smith

Mr. Shaikh represents corporate clients on state tax controversy matters and specifically works with them on...  |  Read More

Robert Porcelli
Robert Porcelli

Partner, State and Local Tax Group

He has spent more than 12 years with the firm’s SALT Group. He is experienced in all aspects of multi-state tax...  |  Read More

Access Anytime, Anywhere

CPE credit is not available on downloads.

On-Demand Seminar Audio