Hear about developing topics in state taxation, including effects on individuals, pass-through entities, and corporate taxpayers. Understand changes in state statutes, regulations, and case law. Identify areas that may be costly for employers or clients. Learn all you need to know about nexus for income and sales tax. Highlights
The domicile dilemma: issues for individuals with homes in multiple states; traveling employees; where to withhold
Emerging sales tax topics, such as internet sellers and the Amazon rule, attributional nexus, and taxation in the cloud
Navigating nexus: economic nexus (taxation without physical presence); attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid?
Income-tax apportionment issues: prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; market-based vs. cost-of-performance
Pass-through problems: nexus issues for interest owners; withholding issues; sourcing of income; taxation at the entity level
Practical considerations in dealing with multistate taxation: dealing with state nexus questionnaires; responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on impending federal legislation relative to state tax
Registration
PICPA Member: $275 Nonmember: $375
More Information
Course No.
698202
Level:
Update
Prerequisites:
Experience in corporate taxation
Speaker(s)
John Kilroy
John M. Kilroy, CPA
JOHN M KILROY
John Kilroy is a managing member of
iValue Financial Planning LLC, located in the Philadelphia, Pennsylvania area.
John engages clients in financial and tax planning, as well as preparing tax
returns for individuals, corporations, partnerships, estates, and trusts. John
is a CPA and a CFP® practitioner. He is a 1979 graduate of Villanova University
with a BS in Accounting. John is a member of the Pennsylvania Institute of
Certified Public Accountants and the Financial Planning Association (FPA).
Within the FPA, John has served as a board member of the Philadelphia Tri-State
chapter and on its education and finance committees. John is an adjunct faculty
member for the Temple University Certificate of Financial Planning Program. He
is a frequent speaker and facilitator on tax and financial planning topics. John
has been quoted in the Wall Street Journal, MarketWatch.com, and USATODAY.com.
He has written for the Journal of Financial Planning, and is a contributor to
Retirement Weekly. John has also discussed financial and tax planning issues on
various radio outlets.