• videocam Live Webinar with Live Q&A
  • calendar_month November 19, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

Advanced Income Tax Apportionment Issues Confronting Multistate Companies

Navigating States' Application of Market-Based Sourcing, Utilizing Alternative Apportionment, and Weighting Factors

About the Course

Introduction

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals who have grasped the fundamentals but need an advanced briefing on resolving complex challenges.

Description

Apportioning income and tax liabilities for companies operating in multiple states presents significant challenges for tax professionals beyond the basics of apportionment. Over recent years, many states and the MTC now apportion the sale of non-tangible personal property on a market-state rather than on a cost-of-performance basis.

Many states have moved from the traditional three-factor apportionment approach to single-factor apportionment. The use of alternative apportionment has increased in recent years. The experiences and guidance of veteran state tax advisers on advanced apportionment issues are invaluable for corporate tax professionals as they approach their companies' compliance and planning.

Listen as our panel addresses the complexities of market-based sourcing, provides a briefing on critical new developments, clarifies the confusing approaches taken by states, outlines essential areas, and offers insights on advanced apportionment challenges.

Presented By

Julia Bennetsen
Director
Eisner Advisory Group, LLC

Ms. Bennetsen is a Tax Director in the State and Local Tax Group, with nearly 20 years of both public and private accounting experience. She focuses on all aspects of state and local tax, including financial reporting and general consulting. Ms. Bennetsen has significant experience serving clients in the manufacturing, pharmaceutical, technology, and service industries. Her areas of services include multistate tax planning, state tax, audit defense, and state and local tax controversies. In addition, she has expertise in state tax provisions, preparation and reviews, nexus reviews, and exposure remediation, including voluntary disclosures and amnesty agreements.

Sonja Castaldi, CPA, MST
Director
Eisner Advisory Group, LLC

Ms. Castaldi is a Tax Director, State and Local Tax - Financial Services at Eisner Advisory Group, LLC.

David R. Venanzi Jr.
Director
Eisner Advisory Group, LLC

Mr. Venanzi is a Director in the State and Local Tax Group with nearly 15 years of experience in public accounting. He specializes in state and local income and franchise tax matters for businesses across multiple industries. Mr. Venanzi's expertise encompasses state and local tax consulting, strategic tax planning, state audit defense, voluntary disclosures, nexus studies, revenue sourcing studies, state tax provisions, state due diligence studies, and New York City Commercial Rent Tax. He provides tailored solutions that help clients navigate complex multi-state tax obligations while minimizing compliance risks and optimizing their overall tax position. Mr. Venanzi  works extensively with both pass-through entities and corporations across diverse sectors, including life sciences, biotech, e-commerce, manufacturing and distribution, retail and wholesale, and various service industries. His approach combines deep technical knowledge with practical business insight to deliver effective state and local tax strategies that align with each client's unique operational and financial objectives.

Credit Information
  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Thursday, November 19, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Advanced income tax apportionment issues: introduction

II. Sourcing of receipts from service and intangibles

III. Alternative apportionment

IV. Throwback and throwout rules

V. Joyce and Finnigan rules

VI. Pass-through entity issues

The panel will address these and other vital issues:

  • Considerations in apportioning income from the sale of non-tangible personal property in cost-of-performance and market-based states
  • Issues with weighting factors in apportionment formulas
  • The use of alternative apportionment
  • Advanced apportionment issues for corporations


Learning Objectives

After completing this course, you will be able to:

  • Discern reporting income in states that have deviated from traditional three-factor apportionment to a single-factor formula
  • Determine how to handle advanced apportionment issues for corporations
  • Recognize when alternative apportionment methods should be used
  • Ascertain appropriate income apportionment approaches for highly complex matters
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Knowledge and understanding of tax apportionment approaches involving multi-state companies; familiarity with factor weighting and income sourcing methods.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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