Welcome CMI - State Income Tax Applicants and Candidates

Pursuing the CMI Professional Designation - a Mark of Distinction in State Income Taxation

The CMI-State Income Tax Application and Brochure outline the program from the application process to maintaining the designation.  Potential Candidates are encouraged to review the CMI State Income Tax Orientation SlideShow for a general overview of the program.  The State Income Eligibility Checklist provides detailed information on how to calculate the 25 education points requirement when completing your CMI Candidacy Application.  For additional useful information, see the CMI Candidate FAQ page.

CMI-State Income Tax Exam Dates & Deadlines

Applications are now being accepted for our 2021 CMI State Income Tax Exams. Potential Candidates are encouraged to plan ahead to avoid missing the (firm) application deadline and thus the opportunity to sit for the exam.   Please review the Exam Dates & Deadlines page for upcoming exam dates, locations, and deadlines.  To apply, you may either email, mail, or fax your completed application to the IPT office.   

NOTE:  Change to CMI Candidate Application and Additional Exam Fees:  The CMI/CCIP application fee has been raised to $200. In addition, there will be a $100 fee per exam.  The exam fee will apply to candidates taking both the written and oral exams, or only the written exam or oral exam. All fees are nonrefundable and nontransferable to another exam administration or another candidate.  However, if a candidate cancels the registration for an exam prior to the cut-off date (30 days prior to the exam), the exam fee will be refunded.  If you cancel within 30 days you will be charged a $150 cancellation fee.

CMI – State Income Tax Pilot Program

At its March 7, 2020 Board meeting, the IPT Board of Governors enacted a pilot program that allows candidates for the CMI – State Income Tax designation to forgo the attendance requirements for both State Income Tax Schools I & II if that individual meets the following requirements: 

  • active IPT membership;
  • ten or more years of experience in state and local taxation;
  • and CPA license or law degree.

Under this pilot program, candidates must submit an application by June 30, 2021. Candidates must meet the remaining eligibility requirements as outlined below: 

  • 5 years of state income tax experience;
  • 12 hours of attendance at an IPT state income tax program (State Income Tax Symposium, Annual Conference, ABA/IPT State Income Tax Seminar); and
  • 25 education points*.

*Candidates who meet the requirements for this pilot program may already have up to 20 points, but will need to detail and document their points on their CMI State Income Tax Candidacy Application . Upon acceptance of their application, candidates would then have three years to complete all requirements, including successfully passing the written and oral exams, to earn the designation. Questions and Applications may be sent to Christina Webb at cwebb@ipt.org. 

As of November 2016, State Income Tax School II may no longer be challenged to meet the CMI State Income Tax Eligibility Requirements.  Candidates must attend and successfully complete State Income Tax School II to meet the requirement.