Multi-State Taxation - Tax Staff

Overview

Multistate taxation has never been more relevant. This course helps you skillfully navigate the maze of corporate tax codes across jurisdictions, focusing on interstate activity and nexus, allocation and apportionment, and key court cases. By spotlighting updates on the latest state tax reforms, this course will help you develop a working knowledge of both multistate tax compliance and related planning opportunities.

This course qualifies for reimbursement through the state’s Workforce Training Express Fund. As of April 7, 2025, the state’s Workforce Training Express Fund suspended reimbursements for training costs to Massachusetts businesses. While we don’t have a confirmed timeline for the program to resume, it will likely be sometime this summer. We will continue to monitor this closely and encourage you to visit the state’s Workforce Training website for the most current updates and guidance.

This course qualifies for reimbursement through the state’s Workforce Training Express Fund. Firms/companies with fewer than 50 staff can be reimbursed up to 100% of the cost of training and firms/companies with 50-100 employees can be reimbursed up to 50% of the cost of training. You must register for the course and apply for reimbursement through the Workforce Training Express Fund website a minimum of three weeks prior to the start of the course. The course code for this program is C-13306. To learn more, click here or contact Julia Ekelund at jekelund@masscpas.org.

Highlights

• Constitutional limits and Public Law 86-272 • Interstate activity • Nexus, UDITPA, and MTC • Calculation of state taxable income • Filing methods for multi-state taxpayers • Apportionment and allocation • Multi-state income tax planning

Designed For

Tax practitioners who have clients working in numerous states.

Objectives

When you complete this course, you will be able to: • Identify the history of the Multistate Tax Commission and Uniform Division of Income for Tax Purposes Act. • Distinguish between income tax and sales tax nexus. • Identify the limitations of Public Law 86-272. • Identify the most common additions to federal taxable income. • Identify the most common subtractions from federal taxable income. • Apply the tests for determining business and nonbusiness income. • Determine the components of the traditional Massachusetts formula.