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Understanding Apportionment for a Multistate Business 25-26

 Various
 
2.0
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$129.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Mon, 08/11/2025 from 1:00 pm to 3:00 pm
 Mon, 11/17/2025 from 1:00 pm to 3:00 pm
Designed For:

CPAs and tax practitioners who file multistate tax returns.

Prerequisite:

None

Apportionment has never been more challenging. States use different methods and sourcing rules for the same transaction. Become the expert in your office on current issues affecting apportionment, such as the apportionment formulas used by other states. Understand sourcing rules, and most importantly, learn to structure transactions so clients aren't taxed on the same income in multiple states. Review how apportionment applies to flow-through entities and their owners. Companion Course: Multistate Nexus Requirements

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Overview

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • Become familiar with different apportionment formulas used by different states
  • Understand market-based sourcing rules as applied to service and intangible income
  • Understand throwback and throw-out concepts and when they apply
  • Recognize when transactions might be subject to a double tax

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.