CMI - State Income Tax

In 2006, the Institute for Professionals in Taxation adopted a professional designation program, Certified Member of the Institute(CMI), for qualified state income tax members. The Institute, through its CMI designation program, is the first to recognize professional achievement in state income taxation. This designation is a mark of achievement and distinction in the state income tax field. 

Earning the CMI designation is both a personal achievement and a credit to the profession. The CMI designation is more than a mere credential; it is a demonstration of expertise in state/local business income taxation. 

The major requirements for the State Income Tax Professional designation include membership in the Institute, state/local income and franchise tax experience, successful completion of the IPT state income tax schools, other educational requirements, and successful completion of both comprehensive written and oral examinations. In addition, after attaining the CMI professional designation, certified members are required to continue their professional education by attendance at IPT and other approved educational programs.  Full details on the Continuing Education Requirements for active CMIs may be found here.  

Welcome CMI - State Income Tax Applicants and Candidates

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

Coming Soon!
Changes to the guidelines and requirements for CMI/CCIP applications – effective January 1st, 2022.  Please check back in January for updated information, including the application, brochure, eligibility checklist, and orientation. 

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

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. 
CMI Income Applicants
The CMI professional designation is a mark of distinction in income/franchise taxation. Earning the CMI designation is both a personal achievement and a credit to the profession.

Current Certified Members FAQs

Many of the answers to questions regarding the continuing education requirements are found on the CMI / CCIP CE Information page.

Q. Is there a deadline for submitting continuing education?
A.    There is no longer a deadline and you may submit any CE earned during your current five-year term. However, we do ask that you submit your CE yearly so that your status report remains current.

Q. How do I access my CMI or CCIP CE Status Report?
A.    Follow the directions below and you will receive a copy of your status report by email within 5 - 10 minutes. 

  • Login to the IPT website
  • Click on your name in the top right-hand corner
  • Click on the "CMI / CCIP Members" tab
  • Click the link and fill out the form 

Q. What happens to my certification if my membership becomes inactive or I change employers?
A. A member's certification remains active for six months after his or her membership becomes inactive.  If membership is reactivated within the six-month grace period, the member's certification is unaffected.  Once the certification is changed to inactive status, however, the member must submit the Application to Reactivate Designation along with all required CE documentation and fees.  Full details on the required CE to reactivate your designation are available on the CMI / CCIP CE Information page. 

Q. Is there a maximum number of hours awarded for one program?
A. Yes.  A maximum of 30 hours credit is awarded for an individual program, including an IPT program.

If you have questions about the CMI or CCIP Professional Designation that are not answered on our website, please contact Jake Lipps or call our office at 404-240-2300.

Current CMI / CCIP FAQs
Many of the answers to questions regarding the continuing education requirements are found on this page.

Certified Members of the Institute - Income Tax

This list of CMIs is organized by designation status.

Active Designees
Retired Designees
Deceased Designees
Inactive Designees 

Active Designees

Retired Designees

Any designee who is fully retired may retain the designation and all requirements will be waived, including payment of any professional designation dues.

Deceased (not listed here)

Inactive (not listed here)

All rights and privileges of the designation will be suspended for any designee whose IPT membership has expired for whatever reason and who remains a non-member for six months or more. The individual shall refrain from using or displaying the designation, in signing correspondence, in the course of court testimony, or in any other manner. 

During the period of inactive status dues payments and continuing education requirements will be suspended. The designation will be considered inactive until IPT membership is reinstated and the designee applies for active status in writing accompanied by a fee of $250 and meets all requirements for reactivation. Following reactivation of the designation, the member's next five year continuing education reporting period will begin on the next January 1. 

(The above definitions are those in effect as of November 5, 2006.) 
Certified Members of the Institute - Income Tax
Listing of Certified Members of the Institute - Income Tax

Related Training & Programs

March 14 - 15
New Orleans
July 17 - 22