State Income Tax Programs

The Institute provides specialized education for income tax professionals. Resources to network with other tax professionals are also available. Details on specific programs of interest to income tax professionals are presented below. Registration and program brochures are available 90 days before the start of the program.

IPT is accredited by NASBA for CPE purposes. The Institute files property tax programs with the Texas Department of Licensing and Regulation for property tax consultant continuing education.  IPT also files a Continuing Legal Education (CLE) application with the state in which the program is held. Any fee imposed by an individual state based on an individual’s credit hours is the responsibility of the individual. 

State Income Tax School I


Sessions will be held at the UConn School of Law
Hotel accommodations have been arranged at the DELAMAR West Hartford
West Hartford, CT
July 14 - 19, 2019

5:00-6:30 pm on Sunday July 14, 2019 is Hotel Check-in and School Registration. 

TRANSPORTATION - The DELAMAR Hotel is located 2.4 miles from the UConn School of Law.  Roundtrip transportation between the DELAMAR hotel and campus for Monday through Thursday’s sessions will be provided by IPT at a total cost of $80.  (Note: All sessions on Friday, including the final exams, will take place at the DELAMAR hotel).  This transportation fee must be prepaid at the time of registration.  Those registrants, who do not take advantage of this option, must secure their own transportation to the UConn School of Law.  Please be advised there is limited parking at and near the UConn School of Law.  

In 2019, IPT and the UConn School of Law are teaming up for IPT's State Income Tax School I. The school offers a rare opportunity to view state and local income taxation from the academic, legal and practical perspectives, providing attendees a one-stop  resource for their state income tax  educational needs. IPT's State Income Tax School I is an in-depth examination of the fundamentals of state and local business income tax concepts for those new to state income taxation, and provides a thorough review of basic principles with an introduction to more advanced issues including nexus and entity concerns, fundamentals of formulary apportionment, unitary business mergers  & acquisitions, tax provisions and much more. 

State Income Tax School I Courses Include

Introduction to State and Local Taxation 
Jurisdiction to Tax, Part I: Federal Constitutional Limitations
Jurisdiction to Tax, Part II: Nexus and P.L. 86 - 272
Determination of Income Tax Base
Case Study: Nexus and P.L. 86 - 272
What is a Unitary Business?
Income Subject to Allocation
Income Tax Filing and Compliance
Common Issues in Mergers and Acquisitions
Fundamentals of Formulary Apportionment
Case Study: Allocation and Apportionment
Pass Through and Disregarded Entities
Ethics 
Tax Return Basics
Handling an Income Tax Audit
Tax Provisions 101
Case Study: Tax Provisions
Researching and Documenting Findings

For successful completion, participants are required to attend 90% of the school (i.e., 34 CE credit hours including the mandatory one-hour ethics session). 

2019 State Income Tax School I Brochure
 
Schedule At-A-Glance

Hotel Reservations

Online Registration

2019 State Income Tax School I Registration Form

State Income Tax School II


Sessions will be held at the UConn School of Law
Hotel accommodations have been arranged at the DELAMAR West Hartford
West Hartford, CT
July 14 - 19, 2019

5:00-6:30 pm on Sunday July 14, 2019 is Hotel Check-in and School Registration. 

TRANSPORTATION - The DELAMAR Hotel is located 2.4 miles from the UConn School of Law.  Roundtrip transportation between the DELAMAR hotel and campus for Monday through Thursday’s sessions will be provided by IPT at a total cost of $80.  (Note: All sessions on Friday, including the final exams, will take place at the DELAMAR hotel).  This transportation fee must be prepaid at the time of registration.  Those registrants, who do not take advantage of this option, must secure their own transportation to the UConn School of Law.  Please be advised there is limited parking at and near the UConn School of Law.  

In 2019, IPT and the UConn School of Law are teaming up for IPT's State Income Tax School II. The State Income Tax School II builds on the fundamental state income tax concepts and is intended for those with some income tax experience. The curriculum includes a review of the complex problems that experienced state income tax professionals face every day and provides the knowledge and strategies to successfully navigate arising issues including apportionment complexities, tax planning strategies, federal and state RARs, nexus and other business tax issues.  The school is led by a professionally diverse faculty from the private, public and academic sectors with many decades of experience in the state and local income tax field.

State Income Tax School II Courses Include: 

Introduction to State and Local Taxation
Complex Problems in Combined Reporting and Advanced Return Mechanics
Evaluating Risk in Nexus and P.L. 86-272 Issues       
CASE STUDY: Combined Reporting 
Nonbusiness Income: Recent Cases & Remaining Questions           
Coordinating Federal and State RARs and Compliance
Unitary Business: Core Theory & Recent Applications          
Pass-throughs - Advanced Issues
CASE STUDY: Differences Between Unitary and Nonbusiness          
CASE STUDY: Pass-throughs
Thorny Issues with “Other” Business Taxes: Margin Tax, Franchise Tax, B&O, Etc. 
State Tax Issues for Foreign Affiliates
SALT Tax Provisions and Accruals      
CASE STUDY: State Tax Issues for Foreign Affiliates
Advanced Issues in Using and Accounting for Net Operating Losses 
Ethics 
Advanced Problems in Mergers & Acquisitions        
CASE STUDY: Apportionment Case Study and Review
CASE STUDY: Mergers & Acquisitions and Tax Planning      
Apportionment - Current Issues with Factors: Market vs. COP, Joyce vs.Finnigan, Gross vs. Net, (MTC Compact)
Apportionment-Weighing Constitutional Issues        
Tax Planning
Apportionment - Seeking Alternative Relief   
Related Party Transactions: Transfer Pricing, 311(b) Distributions, etc.
CASE STUDY: Related Party Transactions      
Taxpayer Remedies: The How To’s of Tax Controversies
 
This school is intended for those individuals who have already successfully attended State Income Tax School I (or who have successfully challenged School I).

For successful completion, participants are required to attend 90% of the school (i.e., 35 CE credit hours including the mandatory one-hour ethics session). 

Successful completion of IPT's State Income Tax School II meets one of the eligibility requirements to earn the State Income Tax CMI Professional Designation. 

2019 State Income Tax School II Brochure

Schedule At-A-Glance

Hotel Reservations

Online Registration 

2019 State Income Tax School II Registration Form

State Income Tax Symposium


2020 Site & Date is TBD

IPT's Income Tax Symposium is your opportunity to take a deep dive into the topics that are top of mind for income tax professionals, delivered by experts who will provide you with best practices, alternate strategies and ways to demonstrate the value of your work to clients and employers.  

The program includes a variety of topics important to income tax professionals including updates on  income tax from global, national and state perspectives. Other sessions topics include transfer pricing, tax base conformity, audit tactics, market-based sourcing and alternative appointment, among others. 

The symposium is designed to help income tax professionals understand the new and emerging issues you encounter daily, as well as provide attendees with in-depth analyses on strategies for operating effectively in an ever-changing SALT environment. 

2019 State Income Tax Symposium Brochure

ABA/IPT Advanced State Income Tax Seminar


Royal Sonesta
New Orleans, LA
March 16 - 17, 2020

Registration and payment are with the ABA and not IPT 

2019 ABA-IPT Brochure

The ABA/IPT Advanced State Income Tax Seminar devotes substantial time to current issues in the field and to practical solutions to recurring difficulties in handling and winning a state and local tax appeal. The speakers will address issues common to income tax cases in all jurisdictions with an emphasis on those issues that apply generally to state and local tax appeals throughout the country.

Audience participation will be strongly encouraged, and some working knowledge of state and local tax matters is important for those who wish to get the full benefit of the program. All tax professionals both private and government-based are welcome to attend.

Consent to Use of Photographic Images - Photos will be taken at this event. These may be published in IPT publications, multimedia presentations, website, LinkedIn, Instagram, Twitter and Facebook pages, and other IPT related social media sites. Registration and attendance at, or participation in, IPT meetings or other activities constitutes agreement by the registrant/speaker/attendee to IPT’s use and distribution of their image or voice in photographs, videotapes, electronic reproductions, and tapes of such events and activities. Recording of sessions is strictly prohibited.