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 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.
- Background issues, mandatory vs. elective combined reporting
Recent state actions with combined reporting
- State laws
- Regulatory actions
- Court rulings
- Administrative guidance
Actions on forced combined returns
- Enforcement policies on combinations and decombinations in certain states
- 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.
Manager of State Income-Franchise Tax
Mr. Rosato's practice emphasizes state income tax refund opportunities, frequently for multi-state corporate... | Read More
Mr. Rosato's practice emphasizes state income tax refund opportunities, frequently for multi-state corporate clients involved with income and franchise tax matters. He also provides support for the firm on state income tax controversies and audit defense projects.Close
Mr. Reed's practice emphasizes state and local taxation, and he represents business and individual clients in... | Read More
Mr. Reed's practice emphasizes state and local taxation, and he represents business and individual clients in state tax controversy matters, audits and litigation in numerous states and before the IRS.Close
Mr. Shaikh represents corporate clients on state tax controversy matters and specifically works with them on... | Read More
Mr. Shaikh represents corporate clients on state tax controversy matters and specifically works with them on business activity tax matters involved in business formations and operations, M&A, spin-offs and dissolutions.Close
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... | Read More
He has spent more than 12 years with the firm’s SALT Group. He is experienced in all aspects of multi-state tax consulting for industries as diverse as aerospace and asset management, and also works on audit controversy engagements.Close