• videocam Live Webinar with Live Q&A
  • calendar_month December 1, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparation - Pass Through
  • schedule 110 minutes

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elections, PTE Elections

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About the Course

Introduction

This CPE course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S-election, review the composite return requirements, and discuss calculations, adjustments, and filing requirements for those states where the S-election fails and a composite return is not available. The panel will also outline state variances in tax treatments of qualified subchapter S subsidiaries (QSSS) and pass-through entity (PTE) elections for multistate S corporations.

Description

Multistate taxation of S corporations presents significant challenges to tax preparers and advisers. Not all states follow the federal S-election tax guidelines, and some states do not recognize S corporations as PTEs in all circumstances.

In addition to the lack of conformity in filing requirements and status, various states have different treatments of nonresident shareholders and differing rules regarding composite returns and withholding.

Different states have different approaches to filing and withholding requirements when a resident S corporation has nonresident shareholders. While many states require composite returns, some states, such as Georgia, require all nonresident shareholders to consent to pay Georgia tax and require the corporation to file as a C corporation absent that consent.

Tax advisers must be fully aware of the filing and withholding issues that arise when an S corporation has a nonresident shareholder.

In addition to the overall lack of conformity between federal and state treatment of S corporations, there is divergence among various states on the recognition of QSSS. Several states do not recognize the QSSS, and tax advisers must understand the impact of nonrecognition.

Listen as our experienced panel provides a detailed exploration into the issues and opportunities related to the multistate taxation of S corporations.

Presented By

Marc Gordon
State and Local Tax Senior Manager
TaxOps

Mr. Gordon brings over a decade of specialized experience in state and local tax to mid-market businesses across the country. With deep expertise in both income tax and sales and use tax, he serves as an outsourced SALT resource for CFOs, controllers and business owners who need a knowledgeable, hands-on partner to manager their most complex and pressing state and local tax challenges. Mr. Gordon's technical range spans the full spectrum of state and local tax needs: income tax compliance, sales and use tax support, nexus and taxability analysis, exposure modeling, voluntary disclosure and amnesty programs, and audit and notice defense. He works across all industries, recognizing that businesses of every kind accumulate state and local tax exposure and that finding it, resolving it, and charting a clear path forward is where he delivers the most value.

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Benjamin Wirth
Senior Manager
TaxOps

Mr. Wirth is a senior tax manager with over 12 years of public and private experience in partnership and corporation tax issues. He manages the delivery of tax consulting services to a wide range of clients, focusing on flow-through entities, entity structure, and transaction planning. Mr. Wirth has prior experience with corporate compliance and income tax reporting under ASC 740. He provides strategic tax consulting services to businesses at all stages of the business life cycle, from start-up to liquidation, assisting with the analysis of taxable and non-taxable acquisitions, restructuring, monetizing events, and interpreting tax sections in partnership operating agreements. Mr. Wirth is a licensed CPA in Colorado. He holds a Master of Accounting from Villanova University and a bachelor’s degree in accounting and finance from the University of Pittsburgh. 

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Credit Information

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

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Tuesday, December 1, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

  1. Current landscape of state treatment of S corporations
    1. States with full conformity with federal S-election
    2. States with partial conformity with federal S-election
    3. States with intentional nonconformity with federal S-election
  2. S corporations with nonresident shareholders
  3. Pass-through entity elections for S corporations
  4. Apportionment and allocation questions
  5. Taxation of nonresident shareholders
  6. Composite return requirements


The panel will review these and other key issues:

  • What are the current state-by-state mechanics for nonresident S corporations?
  • What are the composite return and consent rules in the case of S corporations with nonresident shareholders?
  • What are the major state trends for QSSS recognition?
  • What calculations, adjustments, and schedules need to be maintained in the case of multistate filings where one state does not recognize S corporation status?


Learning Objectives

After completing this course, you will be able to:

  • Differentiate the various state tax treatments of S corporations
  • Determine state tax treatment of QSubs and QSSSs
  • Recognize the rules for composite returns and the consent requirements for nonresident shareholders
  • Identify the tax treatment of nonresident shareholders
  • Ascertain the business vs. nonbusiness income treatment of IRC 338(h)(10) gain
  • 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 for S-Corps and other pass-through entities; supervisory authority over other preparers/accountants. Knowledge and understanding of federal S Corporation election rules; familiarity with various state rules on nonresident shareholder reporting and withholding requirements, familiarity with composite return filings.

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.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

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 .