Course Information

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Passthrough Entity Income Tax Compliance for Nonresident Members
Author: John A. Biek

Description:
In this course, author John Biek summarizes some of the different approaches being taken by states to obtain tax compliance from certain nonresident members of passthrough entities.

The lack of uniformity among these state compliance rules has presented significant administrative burdens, in particular for multistate passthrough entities. The Multistate Tax Commission (MTC) has prepared a model statute that may provide a solution to this state tax compliance problem for passthrough entities.

This course also provides an overview and analysis of the MTC model. Topics covered include:

  • States’ Compliance Rules
  • Current State Approaches to Obtaining Tax Compliance from Nonresident Members
  • MTC Approach to Obtaining Income Tax Compliance by Nonresident Members
Course Details:
Price:  $24.00
Field of Study:  Taxation
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-8111
Course was last updated on:  05/12/06
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Library:
Learning Center Core
State Taxation

Technical Requirements:
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC California 2.0 CE

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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