Multi-State Taxation - Tax Staff Essentials (On-Demand - BLI/AICPA)
Overview
Multi-state taxation has never been more relevant. This course helps you skillfully navigate the maze of corporate tax codes across jurisdictions.
Learners get fresh perspectives on:
- interstate activity and nexus
- modifications to federal tax income to arrive at state taxable income
- allocation and apportionment
- filing methods for multi-state taxpayers
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
- identify 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
Content
- Constitutional limits and Public Law 86-272
- interstate activity
- Nexus, UDITPA, and MTC
- calculation of state taxable income
- filing methods for multi-state taxpayers
- apportionment and allocation
- multi-state income tax planning
Course Content Created: April 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.About This Product
On-Demand Courses by BLI/AICPA. Business Learning Institute (BLI) Powered by AICPA & CIMA is a center facilitating the development and sharing of competencies and strategic knowledge required for leadership in today’s rapidly-changing business environment. While BLI is equipped to serve all business sectors, it was originally founded to meet the needs of accounting and finance professionals. BLI provides the training and skills needed to help you advance professionally and innovate thoughtfully. BLI offers both synchronous (live) and asynchronous (on-demand) seminars on a wide range of topics, with a focus on leadership, technology, communication, and personal and career development.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 11
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 9
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Multi-State Taxation - Tax Staff Essentials (On-Demand - BLI/AICPA)
- 11
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 9
- Credits
Overview
Multi-state taxation has never been more relevant. This course helps you skillfully navigate the maze of corporate tax codes across jurisdictions.
Learners get fresh perspectives on:
- interstate activity and nexus
- modifications to federal tax income to arrive at state taxable income
- allocation and apportionment
- filing methods for multi-state taxpayers
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
- identify 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
Content
- Constitutional limits and Public Law 86-272
- interstate activity
- Nexus, UDITPA, and MTC
- calculation of state taxable income
- filing methods for multi-state taxpayers
- apportionment and allocation
- multi-state income tax planning
Course Content Created: April 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.About This Product
On-Demand Courses by BLI/AICPA. Business Learning Institute (BLI) Powered by AICPA & CIMA is a center facilitating the development and sharing of competencies and strategic knowledge required for leadership in today’s rapidly-changing business environment. While BLI is equipped to serve all business sectors, it was originally founded to meet the needs of accounting and finance professionals. BLI provides the training and skills needed to help you advance professionally and innovate thoughtfully. BLI offers both synchronous (live) and asynchronous (on-demand) seminars on a wide range of topics, with a focus on leadership, technology, communication, and personal and career development.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.