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Thursday, December 11, 2025 Live Webcast

Multi-State Taxation - Tax Staff Essentials (E2512381)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST

webcast

Vendor Platform

8 CPE Credits in TX

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.

DESIGNED FOR

Tax Practitioners with Corporate taxation Experience who have clients Working in numerous states.

BENEFITS

  • dentify 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.

HIGHLIGHTS

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

COURSE LEVEL

Intermediate

PREREQUISITES

Experience in federal income taxation

ADVANCE PREPARATION

None

INSTRUCTOR

Gregory Carnes

Gregory A. Carnes
(4.5)

Dr. Gregory Carnes serves as Raburn Eminent Scholar of Accounting at the University of North Alabama (UNA) and previously served as Dean of the Sanders College of Business and Technology (COBT) for 11 years. Dr. Carnes is well known nationally as an academic leader, having served as President of the Accounting Program Leadership Group, President-Elect of the Federation of Schools of Accountancy, and Secretary of the American Taxation Association. He began a three-year term as a board member of the Southern Business Administrators Association in 2022. He has served as Chair of the Education Committee of the Alabama Society of CPAs and as President of the North Alabama ASCPA chapter. He has also had significant service roles in the past with the Illinois CPA Society and the American Accounting Association. Dr. Carnes has authored tax material for Wiley/CPA Excel and UWorld for the last 20 years. Dr. Carnes also has co-authored two tax textbooks for Wiley, the first of which, Fundamentals of Taxation of Individuals, was published in fall 2023. The second book, Taxation of Business Entities, will be available in fall 2025. He has also delivered tax training for national accounting firms and approximately 25 accounting state societies. Dr. Carnes has published approximately 30 articles in leading academic and professional journals. He is a leader in the local business community, serving as Chair of the Shoals Chamber of Commerce Board of Directors for 2017-2018. He served as Chair of the Board of the Shoals Business Incubator in 2019 and continues to serve on its board. Dr. Carnes served as President of the Rotary International chapter in Florence, AL in 2023-2024.

PRICING

$299.00 - Member

$449.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 11 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

American Institute of CPAs

AREAS OF INTEREST