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Focus on the state taxation of flow-through entities and look at the computation of the income tax base and rate structure. Discuss all types of flow-through entities including LLCs/partnerships, S corporations and trusts.
Plus, explore the "doing business" concept and how it applies to flow-through entities that are organized outside the state. Attendees will analyze how the income flows through to the partner, shareholder or member, and when the owner is deemed to be doing business in the state; look at the states that offer (and those that require) the filing of a composite tax return; dissect the requirements that apply to filing this unique tax return; and gain a full understanding regarding utilization of credits by both the multi-state entity and their owners. Learn about the tax treatment when the owner of a business moves out of state. Become familiar with the state complexities of selling a business.
This course will adjourn at 4 p.m.
CPAs, attorneys, tax practitioners and tax advisers.