This session, from TEI’s 2025 Federal Tax Course – Level 1, provides a foundational overview of state corporate income tax compliance, focusing on the key principles governing state taxation. Participants will explore critical factors in determining state jurisdiction over tax matters, what income sources compose a state tax base, the mechanics of formulary apportionment, and various state filing methods. This session is designed to help tax professionals understand the differences among state tax systems and navigate the complexities of multistate tax compliance.
Learning Outcomes
- Understand the key considerations in determining a state’s jurisdiction to tax
- Explore the principles of formulary apportionment and how they impact state tax liability
- Gain knowledge of the different state filing methods, including separate, combined, and consolidated reporting
Who Should Attend
This course is designed for tax professionals who are new to the in-house community, taking on new areas of responsibility, changing areas of practice, or just need a refresher on the core principles in US federal taxation.
Instructor(s)
Daniel De Jong, Senior Manager, KPMG LLP
Alison Tilson, Partner, KPMG LLP
General Session Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the session.
For member pricing, please login to tei.org
This is a digital product. With full paid access, the content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit and includes the recording from the 2025 in-person session and the corresponding PowerPoint slides.
Length of Session
The session will take approximately 2.0 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship information.
Terms & Conditions
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