Associated Income Tax Charts

For those without a significant sales tax background, we suggest seeking professional guidance.

• Allocation and Apportionment

  Does the State Have a Throwback or Throwout Rule for Items Other Than TPP?

  Does the State Have a Throwback or Throwout Rule for TPP?

  Does the State Source Sales Based on Destination?

  General Apportionment Formulas

  States With Cost of Performance Sourcing

  States With Market-Based Sourcing

• Amended or Audited Returns

  Amended Returns Forms to Use for C-Corps

  Amended Returns Forms to Use for Partnerships, LLPs, and LLCs

• Calculation of Income

  Taxability of Income - Modifications - Federal Income Taxes Paid

  Taxability of Income - Modifications - State and Local Income Taxes Paid

  Taxability of Income Starting Point for C-Corps

• Filing Requirements

  Short Year Returns Guidance for C-Corps

• Group Filing Requirements and Options

  Composite Returns for Partnerships, LLPs, and LLCs

  Composite Returns for S-Corps

  Elective Combined Reporting

  Mandatory Combined Reporting

• Recognition and Taxation of Pass-Through Entities

  Recognition of Federal S-Corp Election

• Statutes of Limitations

  Statutes of Limitations - General Rules

  Statutes of Limitations - Underpayment, Fraud, or Failure to File

• Tax Rates and AMT

  Does the State Have an AMT for Business?

• Withholding by Pass-Throughs

  Withholding Requirements for Partnerships, LLPs, and LLCs

• Other

  Does the State Require Estimated Payments?

  Has the State Defined De Minimus Activities that Will Not Establish Nexus?

  How Many Days Are Allowed Before an Employee Temporarily Working in Another State Must Source Income to that State?

  Administration Accounting Services (Coming Soon)

  Business or Apportionable Income (Coming Soon)

  Nonbusiness or Allocable Income (Coming Soon)

  The Payroll Factor (Coming Soon)