State Taxation of Pass-Through Entities and Their Owners

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Practice Area: Treatises, State & Local Brand: WG&L,Checkpoint

State Taxation of Pass-Through Entities and Their Owners
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State Taxation of Pass-Through Entities and Their Owners provides practical guidance on the myriad state tax issues that uniquely affect pass-through entities operating in two or more states, and their owners.

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Table of Contents

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Part I: State Income and Franchise Tax Filing Requirements and Issues
Chapter 1 Overview of State Income and Franchise Taxes
Chapter 2 State Conformity to Federal Check-the-Box Regulations
Chapter 3 Information Returns of Income
Chapter 4 Nonresident Income Tax Agreements
Chapter 5 Income Tax Withholding Requirements
Chapter 6 Composite Nonresident Income Tax Returns
Chapter 7 Entity-Level Income and Franchise Taxes
Chapter 8 Nexus Issues for Pass-Through Entity Owners
Chapter 9 Allocation and Apportionment
Chapter 10 Availability and Flow Through of Credits
Chapter 11 Sales of Interests in Pass-Through Entities
Chapter 12 Liquidation of Pass-Through Entities

Part II: Unique State Income Tax Issues for S Corporations
Chapter 13 State Recognition of S Corporation Election
Chapter 14 State Recognition of QSub Election
Chapter 15 State Conformity to Federal Entity-Level Taxes on S Corporations
Chapter 16 Credit for Taxes Paid by S Corporations in Other Jurisdictions

Part III: State Sales and Use Tax Issues
Chapter 17 Overview of State Sales and Use Taxes
Chapter 18 Status of Disregarded Entities
Chapter 19 Transactions Involving Pass-Through Entities

Appendix: State-by-State Summary Tables
Table 1 State Conformity to Federal Check-the-Box Regulations
Table 2 Information Return Filing Requirements for Partnerships and LLCs
Table 3 Information Return Filing Requirements for S Corporations
Table 4 Withholding Requirements for Partnerships and LLCs
Table 5 Withholding Requirements for S Corporations
Table 6 Availability of Composite Income Tax Returns for Partnerships and LLCs
Table 7 Availability of Composite Income Tax Returns for S Corporations
Table 8 Income and Franchise Taxes Imposed on Partnerships and LLCs
Table 9 State Entity-Level Taxes/Fees for Single-Member LLCs Disregarded for Federal Income Tax Purposes
Table 10 Income and Franchise Taxes Imposed on S Corporations
Table 11 Apportionment of Partnership and LLC Income
Table 12 Apportionment of S Corporation Income
Table 13 State Conformity to Federal S Corporation Election
Table 14 State Conformity to Federal QSub Election
Table 15 State Conformity to Federal Entity-Level Taxes on S Corporation Income
Table 16 Credit for Taxes Paid by an S Corporation in Other Jurisdictions
Table 17 Status of Disregarded Entities in the Sales and Use Tax Context

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