{"id":15181,"date":"2025-10-16T16:05:13","date_gmt":"2025-10-16T16:05:13","guid":{"rendered":"https:\/\/taxops.com\/?p=15181"},"modified":"2025-10-16T16:08:45","modified_gmt":"2025-10-16T16:08:45","slug":"multistate-flow-through-entity-income-taxation-2-2","status":"publish","type":"post","link":"https:\/\/taxops.com\/multistate-flow-through-entity-income-taxation-2-2\/","title":{"rendered":"Multistate Flow-Through Entity Income Taxation CPE"},"content":{"rendered":"\n<div style=\"height:49px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-1024x536.png\" alt=\"\" class=\"wp-image-15182 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-1024x536.png\" alt=\"\" class=\"wp-image-15182 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2025-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Join Stacey Roberts as she explores the science and art of multistate corporate income tax in-depth in this 4-hour CPE course at CPE4U.<\/em><\/p>\n<\/blockquote>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h1 class=\"wp-block-heading has-text-align-center\"><strong>Multistate Corporate Income Taxation<\/strong><\/h1>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Two Dates to Choose From | Online Only | 4.0 Credits<\/p>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Wednesday, October 29, 2025 | 8:30 AM \u2013 12:00 PM MT<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpe4ucolorado.com\/Seminar\/detail\/13531\">Register<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Thursday, December 4, 2025 | 1:00 PM \u2013 4:30 PM MT<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpe4ucolorado.com\/Seminar\/detail\/13659\">Register<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">In this course, Stacey Roberts provides a summary of state flow-through entity taxation issues, including partnerships and S Corporations, of multistate corporations. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Learning Objective<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After completing this course, you will be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recognize key U.S. constitutional limits to state taxation and relate them to historical developments and present-day state tax policies.<\/li>\n\n\n\n<li>Apply nexus rules and Public Law 86-272 and relate these rules to leading-edge business models, states that require business\/nonbusiness income determination at partner vs. partnership level, and determination of partnership income on an aggregate basis vs. entity basis.<\/li>\n\n\n\n<li>Review apportionment, including interpreting and applying apportionment under the aggregate approach, reconciling different states&#8217; unitary factor analysis, sales throwback rules with respect to the sale of tangible personal property, and market-sourcing rules for service revenue.<\/li>\n\n\n\n<li>Explain common state income tax issues with pass-through entities.<\/li>\n\n\n\n<li>Describe state tax implications of recent federal tax reform, including: for pass-through entity tax states, state withholding and composite tax returns, and credit for taxes paid in resident state; and for partnership audits, states that do not recognize typical pass-through entity taxation, and recordkeeping, documentation, and workpapers.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Instructors:<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img decoding=\"async\" width=\"684\" height=\"1024\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/10\/roberts-stacey-16v2lores-2-684x1024.jpg\" alt=\"\" class=\"wp-image-12577 lazyload\" style=\"width:171px;height:256px\"\/><noscript><img decoding=\"async\" width=\"684\" height=\"1024\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/10\/roberts-stacey-16v2lores-2-684x1024.jpg\" alt=\"\" class=\"wp-image-12577 lazyload\" style=\"width:171px;height:256px\"\/><\/noscript><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/taxops.com\/stacey-roberts-3\/\" target=\"_blank\" rel=\"noopener\" title=\"Stacey Roberts\">Stacey Roberts, CPA<\/a><\/strong><br>Director, State and Local Tax<br>TaxOps<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stacey Roberts, CPA,<\/strong>&nbsp;is State and Local Tax Director at TaxOps in Denver. She works closely with business clients managing all compliance issues related to state income\/franchise and sales and use tax for flow through entities and C corporations across various industries; identifying planning opportunities and state and local credits and incentives; and mitigating state and local tax controversy issues with auditors and taxing jurisdictions. Her 25 years of experience in state and local tax also includes three of the Big Four accounting firms and a Fortune 500 company. She is a member of the Colorado Legislative Tax Policy Task Force through 2026 and a frequent speaker and author on SALT issues including the&nbsp;<em>Journal of State Taxation,<\/em>&nbsp;Strafford Publishing, and more.<\/p>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<strong>Follow Us<\/strong><br>\n<a href=\"http:\/\/www.linkedin.com\/company\/201050\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-linkedin-square fa-2x\"><\/i><\/a>\n<a href=\"https:\/\/twitter.com\/taxops\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-twitter-square fa-2x\"><\/i><\/a> <a href=\"https:\/\/www.sarahf14.sg-host.com\/prospects\/connect-with-us\/\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-envelope-square fa-2x\"><\/i><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Join Stacey Roberts as she explores the science and art of multistate corporate income tax in-depth in this 4-hour CPE course at CPE4U. Multistate Corporate Income Taxation Two Dates to Choose From | Online Only | 4.0 Credits Wednesday, October 29, 2025 | 8:30 AM \u2013 12:00 PM MT Thursday, December 4, 2025 | 1:00 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13823,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,229,226],"tags":[252,388,31,32,284,1096,994,1097,33,1050,126,34,35,796,471,1094,36,1095,797,536,44,37,1053,18,19,1051,1081,30,101,601,38,214,139],"class_list":["post-15181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-state-and-local","category-tax-news","tag-accountant","tag-accounting-professionals","tag-business","tag-business-tax","tag-cfo","tag-combined-filing","tag-controller","tag-cookies","tag-corporate-tax","tag-cp","tag-cpa","tag-economic-nexus","tag-economic-presence","tag-exemption-certificates","tag-finance-professionals","tag-finnigan-method","tag-income-tax","tag-joyce-method","tag-mtc","tag-pl-86-272","tag-property-tax","tag-providers","tag-risk-reduction","tag-sales-and-use-tax","tag-sales-tax","tag-sales-tax-exemptions","tag-sales-tax-management","tag-state-and-local-tax","tag-state-tax","tag-tax-administrations","tag-tax-compliance","tag-taxability","tag-voluntary-disclosure"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/Multistate-Flow-Through-Entity-Income-Taxation-2024.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/15181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=15181"}],"version-history":[{"count":1,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/15181\/revisions"}],"predecessor-version":[{"id":15183,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/15181\/revisions\/15183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/13823"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=15181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=15181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=15181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}