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Multi-State Issues in Tax Reform

Gain a better understanding of the multistate tax considerations of the federal tax reform international tax provisions.

This topic will help taxpayers (both individuals and businesses) to understand how federal tax reform under the Tax Cuts and Jobs Act of 2017 (TCJA) will impact state tax liability. Due to the fact that in most states the computation of state income tax liability begins with federal income (whether taxable income or adjusted gross income), each change made by TCJA has a potential impact on state taxes, although not necessarily the same impact from state to state. This material explains several of these tax reform provisions and how they may affect the computation of state income. The information also provides some state tax planning ideas in response to TCJA. Finally, due to the fact that states are currently in their first legislative session since TCJA was signed into law, this topic will look at issues that the states are facing as a result of tax reform and how they may respond. Any actual state legislation or other guidance issued prior to this material be addressed. This information is critical for taxpayers and for those responsible for the state tax function of a business in order to plan for the changes ahead in state income taxes.

Runtime: 105 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

State Conformity to IRC

  • Rolling vs. Fixed Date
  • Specific Provisions
  • Taxable Income vs. Adjusted Gross Income

Impact of Certain Provisions

  • Itemized/Standard Deductions
  • NOLs
  • 199A - the "Pass-Through" Deduction
  • Immediate Expensing
  • International - Repatriation and Subpart F
  • Capital Contributions

Planning Considerations

  • SALT Deduction Limitation and Tax Credits
  • State Legislative and Budget Issues
  • Corporate State Tax Planning - Apportionment
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on March 26, 2018.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Jeffrey C. Glickman, J.D., LL.M.

Jeffrey C. Glickman, J.D., LL.M.

Aprio, LLP

  • Partner-in-charge of the State and Local Tax Practice at Aprio, LLP, an independent CPA firm in Atlanta
  • Practice focuses on multistate tax consulting/planning for business operations/transactions in areas such as income/franchise tax, sales/use tax, property tax, and other state and local taxes
  • Advises on issues such as nexus, allocation/apportionment, combined reporting, sales tax on products and services (including cloud computing), sales tax exemptions, and tax credits and incentives
  • Maintains a multistate administrative tax dispute and negotiation practice, including obtaining letter rulings, preparing and negotiating amnesty applications, and assisting clients during audits
  • Adjunct professor at Emory Law School, where he teaches a class in multistate taxation
  • Recognized as a Georgia Super Lawyers Rising Star for 2005 to 2007 as featured in Atlanta magazine
  • Frequent lecturer for the Committee on State Taxation, the Institute for Professionals in Taxation, the Interstate Tax Corporation, Lorman Education Services, the Institute for Continuing Legal Education, and the Tax Executives Institute
  • Wrote, co-wrote and contributed to articles appearing in various national tax publications
  • J.D. degree and LL.M. degree in taxation, New York University School of Law; B.S. degree, Cornell University
  • Can be contacted at 770-353-4791 or [email protected]
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

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Product ID: 402186
Published 2018
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