Curriculums

Whether you are looking for complete training for your staff or just need a review or update in a particular area, CCH's new curriculums meet your training requirements. Our 13 area-specific curriculums are designed to direct users to the courses that are most relevant to their specific learning needs.
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State Income Taxation

The state corporate income tax curriculum is designed to present competencies in an order that is recommended for new hires, or for professionals that are new to the area of state corporate income tax or wish to be updated on new developments. Each of the six competencies listed are mapped to specific courses that should be taken in the order presented to help the participant become knowledgeable in each competency area.

1. Understand the basic principles of state income taxation, including the multistate issues of apportionment, unitary reporting, and nexus.
  Title Level CPE Credits
  Multistate Corporate Income Taxation: Basic Principles (Second Edition) Basic 2.0
  Multistate Corporate Taxation: Nexus Basic 3.0
  Multistate Corporate Income Taxation: Advanced Concepts Intermediate 1.0
  Unitary and Nonunitary Business (Second Edition) Intermediate 4.0
  Multistate Corporate Income Taxation: Sales Factor Basic 3.0
  Multistate Corporate Income Taxation: Understanding the Property and Payroll Factors Overview 1.0
  Multistate Corporate Income Taxation: Treatment of Nonbusiness Income Overview 2.0
  Multistate Corporate Income Taxation: State Tax Implications of Federal Section 338 Elections Overview 1.0
  Multistate Corporate Income Taxation: Combined Unitary Reporting Intermediate 2.0
  Multistate Corporate Income Taxation: Apportionment Formulas Overview 2.0
  Multistate Corporate Income Taxation: Income from Foreign Subsidiaries Intermediate 1.0
2. Understand the state tax implications that result from pass-through entities.
  Title Level CPE Credits
  Multistate Corporate Income Taxation: Pass-Through Entities Intermediate 2.0
  Limited Liability Companies: The New Uniform Act and Current Status of the Series LLC Overview 3.0
  Passthrough Entity Income Tax Compliance for Nonresident Members Overview 2.0
3. Be familiar with the state tax appeals process.
  Title Level CPE Credits
  State Tax Appeals Process Overview 4.0
4. Know the implications of FIN 48 for state tax purposes.
  Title Level CPE Credits
  Accounting for Uncertain State Tax Positions Overview 1.0
5. Learn how to research state and local tax law.
  Title Level CPE Credits
  Tax Research: Researching State and Local Tax Law (Fifth Edition) Intermediate 3.0

Course Levels:

Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.

Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.