About the Course
Introduction
This webinar will review the latest state guidance on the taxation of C corporations. Our panel of seasoned SALT professionals will review states' treatment of federal provisions, evolving interpretations of Public Law 86-272, and standard apportionment methods. They will provide practical strategies to mitigate tax and risk for C corporations operating in multiple states.
Description
C corporations are taxed separately and apart from their owners. These corporations are also subject to double taxation, once at the corporate level and again when dividends are distributed to shareholders. These differences from flow-through entities create unique planning considerations and issues for multistate corporations.
Determining whether a business has nexus in particular states is critical. State legislation regarding nexus determinations, nexus-creating activities, and exceptions under Public Law 86-272 is volatile and varies from state to state. Additionally, apportionment methods, factors, and specific activities that create nexus must be understood to allocate and apportion income by state properly. Tax practitioners advising C corporations need to be cognizant of the latest legislation to comply with state-specific guidelines.
Listen as our panel of corporate tax experts explains state taxation of C corporations, including federal conformity, income allocations, and practical applications and tips for businesses and advisers of multistate C corporations.
Presented By
Mr. Gordon brings over a decade of specialized experience in state and local income tax, as well as sales and use tax, for C-Corporations, Partnerships, and S-Corporations. Known for his proactive insight and client-first approach, he works closely with clients as a strategic partner, crafting tax approaches that align with and support their broader business initiatives. A licensed CPA, Mr. Gordon has held leadership roles at KPMG and Deloitte and expanded his public sector expertise as a Senior Finance Analyst for the City of Renton.
Ms. Haskell has more than 15 years of public and private accounting experience in corporate, income tax provision and compliance as well as indirect tax experience. As a main point of contact in client matters, directing client workflows and relationships, Ms. Haskell's energy and tenacity are aimed at doing what is best for clients, which includes dynamic companies worldwide. She also works with business strategy tax impact analysis, transfer pricing and foreign reporting, M&A due diligence and entity restructuring, making sure the tax pieces fit business goals. Ms. Haskell's role extends to counseling clients under audit and aiding in their efforts to develop corporate tax departments.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
Date + Time
- event
Monday, March 9, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Multistate taxation of C corporations: introduction
II. Nexus determinations
A. Economic vs. physical presence nexus
B. PL 86-272 interpretations by states
C. Risk assessments
D. Mitigation strategies
III. Federal conformity
A. Conformity methods
B. Impact of OBBBA and other recent legislation
C. State treatment of federal provisions
D. Tracking conformity across multiple jurisdictions
IV. Apportionment and allocations of income
V. Practical applications
VI. Year-end considerations
The panel will cover these and other important issues:
- Tax planning for C corporations operating in multiple states
- Nexus determinations for multistate C corporations
- Tips for tracking conformity across multiple jurisdictions
- Recent state legislation impacting state taxation of C corporations
Learning Objectives
After completing this course, you will be able to:
- Identify recent legislative changes impacting state taxation of C corporations
- Determine how OBBBA impacts SALT
- Decide how specific states apply recent federal tax provisions
- Ascertain tips for tracking conformity across multiple jurisdictions
- 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 preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of SALT taxation, nexus and apportionment as it applies to multi-state businesses.
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.
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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