Multistate Tax Issues for Pass-Through Entities: State Recognition Rules, Taxation of S Corps and Partnerships
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will guide tax counsel and advisers to resolve complex tax questions confronting pass-through entities with a presence in more than one state. Our panel will brief attendees on state recognition rules and other complexities that apply to multistate S corps, LLCs, and partnerships.
Outline
- State conformity to the federal treatment of pass-through entities
- Jurisdiction to tax (nexus) pass-through entities and their owners
- Apportionment of pass-through entity income
- Entity-level taxes and the federal SALT deduction cap
- State taxation and the partnership audit rules
Benefits
The panel will review these and other high priority issues:
- Reconciling varying state recognition rules when determining state tax liability
- Navigating federal conformity when determining a pass-through entity's state tax obligation
- Identifying nexus-creating activities of multistate pass-through entities
- Comparing apportionment regimes among various state tax jurisdictions
Faculty
Kelvin M. Lawrence
Partner
Dinsmore & Shohl
Mr. Lawrence advises on taxes implicated in multi-state transactions and has resolved Ohio state income tax, sales tax,... | Read More
Mr. Lawrence advises on taxes implicated in multi-state transactions and has resolved Ohio state income tax, sales tax, commercial activity tax, pass-through entity tax, municipal income tax, and property tax appeals. He helps his clients manage interactions with taxing authorities and get the most from the involvement of expert witnesses and consultants in tax and unclaimed property audits and controversies. Mr. Lawrence has secured significant refunds in Ohio sales tax proceedings, as well as in real property tax exemption and valuation disputes. He has helped tax-exempt organizations obtain and preserve federal tax-exempt status by advising them on joint ventures, combinations, restructuring, compensation procedures, charitable activities, financial assistance policies, and helping them receive tax-exempt bond financing.
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Elizabeth Pascal
Partner
Hodgson Russ
Ms. Pascal concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax... | Read More
Ms. Pascal concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. She also helps clients successfully navigate New York State’s voluntary disclosure process.
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