Corporate Income Tax

General Training -- Audit and Enforcement
October 2020 Training

OBJECTIVE: 
The course aims to provide both an overview and focused in-depth training on the theory and mechanics of corporate income tax, including: conformity to federal tax and related issues, nexus, common state-level adjustments, and apportionment issues. The course will offer breakouts for separate filing and combined filing states but will also cover issues of interest to both in a way that makes those issues as relevant to understanding current developments.  

AUDIENCE:
The course is aimed at state employees working in the audit and enforcement of corporate income tax.

PREREQUISITES:
Basic experience with state corporate income tax concepts.

STUDENT REQUIREMENTS:
Students attending the breakout sessions for audit staff must have laptop computers with Excel 2010 and a CD-Drive or a free USB port to enable the sharing of files.

PROGRAM LEVEL:
Basic to intermediate

PROGRAM DESCRIPTION:   
The course will cover both technical issues and practical skills, including the following topics: computation of the tax base, federal conformity and state adjustments, nexus and P.L. 86-272, add-backs and transfer pricing issues, apportionment issues, sales factor developments, pass-through income, equitable apportionment, audit planning, drafting IDRs and obtaining documents, interviewing taxpayers, drafting narratives, and related topics.

COURSE MATERIALS:  
All participants receive a comprehensive manual summarizing state corporate income tax principles as well as copies of presentations and other reference materials.

ADVANCE PREPARATION:  
None

INSTRUCTIONAL DELIVERY METHOD:  
Group-Live

RECOMMENDED CPE CREDIT:    
32 hours

FIELD OF STUDY:
Taxes (View the Fields of Study) 

REGISTRATION INFORMATION:  
Contact Sherry Tiggett at (202) 650-0296.

For more information on our training programs, please visit the Training Program page.