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Multistate Corporate Income Taxation: Understanding the Property and Payroll Factors
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Author: Michael S. Schadewald, PhD, CPA; John C. Healy, MST, CPA
Description:
Businesses operating in more than one state must apportion their income among the states in which they do business.
Generally, the apportionment formula used to apportion business income consists of a sales factor, a property factor, and a payroll factor.
Although some states now use only a sales factor to apportion income, most still use the property and payroll factors as well, even though they may be weighted less heavily than the sales factor.
This course discusses how the property and payroll factors of the apportionment formula are calculated in the states, and reviews the applicable statutes, regulations and court decisions dealing with the property and payroll factors.
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Course Details:
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Price: $16.00
Field of Study: Taxes
Prerequisites: Basic understanding of apportionment
Level: Overview
Advanced Preparation: None
CTEC course number: 1075-CE-5657
Course was last updated on: 07/16/09
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
1.0 CPE |
| QAS |
1.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
1.0 CPE |
| CTEC California |
1.0 CE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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