Multistate Partnerships: Navigating Various State Taxation Rules of Corporate Partners
Business vs. Nonbusiness Income Characterization, Aggregate vs. Entity Determination, and More
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues and trends impacting partners owning shares of multistate partnerships. The panel will discuss critical questions such as whether the character of pass-through income is determined at partner or partnership level, and whether the pass-through income must be considered on an "aggregate" basis or at the "entity" basis.
- Partnership nexus
- Allocation vs. apportionment of partnership income
- Aggregate vs. entity approach
- Business vs. nonbusiness income--differing state approaches
- States taking a unitary approach
- State withholding
The panel will discuss these and other critical issues:
- Nexus implications
- States that require business/nonbusiness income determination at partner vs. partnership level
- Determination of partnership income on an aggregate basis vs. entity basis
- Apportionment under the aggregate approach
- Reconciling different states' unitary factor analysis
- State withholding
- Recordkeeping, documentation, and workpapers
Judith B. Vorndran, JD, CPA, MSBA
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of... | Read More
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.Close
to be announced.
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CPE credit processing is available for an additional fee of $39. CPE processing must be ordered prior to the event.
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