State Income and Franchise Taxes

Table of Contents

State Income and Franchise Taxes Research & Guidance

The Lawi Taxation Law Platform’s unparalleled analysis of state income taxes gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find expert interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of state income taxes, including bankruptcy, corporate income taxes, state credits and incentives, tax shelters, and more. Also included are practice tools, source documents and sample forms to fully equip you to deal with any transaction.

  • Bankruptcy (see below)
  • Compensation Planning (see below)
  • Corporate Income Taxes (see below)
  • Credits and Incentives for State Taxes (see below)
  • Personal Income Taxes (see below)
  • Tax Shelters (see below)
  • Bankruptcy State Tax Research & Guidance

    The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on bankruptcy from a state tax perspective. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of bankruptcy, including discharge of tax debt, automatic stay, chapter 11, pre-petition taxes, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

    Compensation Planning State Tax Research & Guidance

    Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on compensation planning from a state tax perspective. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of compensation planning includes executive and employee compensation, nonresidents, Social Security taxes, state withholdings, and more. To help you reduce research time and improve your best practices, our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You’ll also get working papers, source documents, practice tools, and sample forms. This area includes: Executive and Employee Compensation (see below), Nonresidents (see below) and Payroll (see below).

    Executive and Employee Compensation State Tax Research & Guidance

    Access the Lawi Taxation Law Platform’s expert-written analysis and news on state tax related transactions and topics concerning executive and employee compensation. Find practical research on state taxation of executive and employee compensation, including allocation of income, state income tax base and its conformity to the federal base, ERISA coverage and funding, funding deferred obligations, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, source documents, and working papers to help you with any transaction.

    Nonresidents State Tax Research & Guidance

    Find the in-depth analysis, news, practice tools, and guidance you need on state tax transactions and topics concerning compensation planning for nonresidents from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of compensation planning for nonresidents, including source taxation of nonresidents, source income, deferred compensation, withholding and special accruals, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to fully equip you to deal with any transaction.

    Payroll State Tax Research & Guidance

    The Lawi Taxation Law Platform’s unparalleled analysis of state tax transactions and topics related to payroll gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of state tax issues in payroll, including withholding, apportionment formula, payroll factor, payroll taxes, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

    Corporate Income Taxes Research & Guidance

    Find the in-depth analysis, news, practice tools, and guidance you need on corporate income taxes for individual states from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new policies and developments concerning every state tax facet of corporate income taxes, including consolidated returns, formulary apportionment, limitations on authority to tax, mergers and acquisitions, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to fully equip you to deal with any transaction.

  • Consolidated Returns for State Taxes (see below)
  • Formulary Apportionment Taxation (see below)
  • Intangible Property Taxation (see below)
  • Limitations On Authority to Tax (see below)
  • Mergers and Acquisitions Taxation (see below)
  • Consolidated Returns for State Taxes Research & Guidance

    The Lawi Taxation Law Platform’s unparalleled analysis of consolidated returns for state taxes gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of consolidated returns, including methods of computing taxable income, comparison of combined reports and state consolidated returns, implications of state taxation of multi-corporate groups, state-by-state analysis of consolidated returns and combined reporting, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

    Formulary Apportionment State Tax Research & Guidance

    The Lawi Taxation Law Platform is your trusted source for detailed state tax analysis and insights on formulary apportionment. Our renowned Portfolios — written by leading practitioners — provide you with key state tax analysis and compliance guidance on every aspect of formulary apportionment, including the payroll, property and sales factors, UDITPA, allocation, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

    Intangible Property State Tax Research & Guidance

    Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on intangible property from a state tax perspective. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of state taxation of intangible property includes exemption for intangibles, business and non-business income, allocation and apportionment, nexus, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get working papers, source documents, practice tools, and sample forms. This area includes Software state taxation and Stock state taxation.

    Limitations on Authority to Tax Research & Guidance

    The Lawi Taxation Law Platform’s unparalleled analysis of nexus and the limitations on a state’s authority to impose tax gives you a more in-depth understanding of existing and forthcoming state tax policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-life scenarios. Our products offer comprehensive coverage of nexus, including commerce clause, due process clause, Public Law No. 86-272, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction

    Mergers and Acquisitions State Tax Research & Guidance

    The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on mergers and acquisitions from a state tax perspective. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every state tax aspect of mergers and acquisitions, including taxable acquisitions, tax-free reorganizations, liquidations, sale of assets, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

    State Tax Credits and Incentives Research & Guidance

    Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on state tax credits and incentives. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of state tax credits and incentives includes economic development credits, historic preservation credits, low-income housing tax credit, research and development credits, and more. To help you reduce research time and improve your best practices, our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You’ll also get working papers, source documents, practice tools, and sample forms.

  • Economic Development Credits (see below)
  • Enterprise Zone Credits (see below)
  • Environmental Credits (see below)
  • Film Production Credits (see below)
  • Historic Preservation Tax Credits (see below)
  • Investment Credits (see below)
  • Jobs Credits (see below)
  • Low-Income Housing Tax Credit (see below)
  • Machinery and Equipment Credits (see below)
  • Neighborhood Assistance Tax Credits (see below)
  • Research and Development Credits (see below)
  • Economic Development Credits State Tax Research & Guidance

    Access the Lawi Taxation Law Platform’s expert-written analysis and news on state tax economic development credits. Find practical research on economic development credits topics, such as revitalization, expansion, new facility, manufacturing, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, source documents, and working papers to help you with any transaction.

    Enterprise Zone Credits State Tax Research & Guidance

    The Lawi Taxation Law Platform’s unparalleled analysis of state tax enterprise zone credits enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major state tax aspect of enterprise zone credits, including relocation, headquarters, new business, job creation, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

    Environmental Credits State Tax Research & Guidance

    The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on state tax environmental credits. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of state tax environmental credits, including brownfield, recycling, clean coal, pollution, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

    Film Production Credits State Tax Research & Guidance

    Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on state tax film production credits. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of state tax film production credits includes digital media, television shows, video production, motion pictures, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get working papers, source documents, practice tools, and sample forms.

    Historic Preservation Tax Credits State Tax Research & Guidance

    Access the Lawi Taxation Law Platform’s expert-written analysis and news on historic preservation tax credits for states. Find practical state tax research on historic preservation tax credits topics, such as I.R.C.-47, rehabilitation, historic property, historic structure, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, source documents, and working papers to help you with any transaction.

    Investment Credits State Tax Research & Guidance

    Find the in-depth analysis, news, practice tools, and guidance you need on state tax investment credits from the Lawi Taxation Law Platform. Lawi offers a number of resources that provide insights on new state tax policies and developments concerning every facet of investment credits, including angel investors, investment fund, stock, venture capital, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to help you deal with any transaction.

    Jobs Credits State Tax Research & Guidance

    The Lawi Taxation Law Platform’s unparalleled analysis of state tax jobs credits enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive state tax coverage of every major aspect of jobs credits, including new employees, job creation, wages, hiring, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

    Low-Income Housing Tax Credit State Tax Research & Guidance

    The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on low-income housing tax credit from a state tax perspective. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every state tax aspect of low-income housing tax credit, including I.R.C.-42, urban areas’ specifications, low-income individuals, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

    Machinery and Equipment Credits State Tax Research & Guidance

    Turn to the Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on machinery and equipment credits from a state tax perspective. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading state tax coverage of machinery and equipment credits & exemptions includes manufacturing, replacement parts, process, industrial, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You’ll also get working papers, source documents, practice tools, and sample forms.

    Neighborhood Assistance Tax Credits Research & Guidance

    Access the Lawi Taxation Law Platform’s expert-written analysis and news on neighborhood assistance tax credits. Find practical state tax research on neighborhood assistance tax credits topics, such as job training, disadvantaged individuals, child daycare, and more. Access the Lawi Taxation Law Platform’s detailed analysis, practice tools, source documents, and working papers to help you with any transaction.

    Research and Development Credits State Tax Research & Guidance

    Find the in-depth analysis, news, practice tools, and guidance you need on research and development credits from a state tax perspective. The Lawi Taxation Law Platform offers a number of resources that provide insights on new state tax policies and developments concerning research and development credits, including biotechnology, I.R.C.-41, emerging technology, experiments, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to fully equip you to deal with any transaction.

    State Personal Income Taxes Research & Guidance

    The Lawi Taxation Law Platform’s unparalleled analysis of personal income taxes for individual states gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major state tax aspect of personal income taxes, including gross income, addition, subtraction, deduction, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

    State Tax Shelters Research & Guidance

    The Lawi Taxation Law Platform is your trusted source for detailed analysis and insights on tax shelters from a state tax perspective. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of state tax shelters, including tax avoidance transaction,voluntary disclosure, material advisor, reportable transactions, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on Lawi for exceptional tax and accounting guidance.

    Related Topics

    Bankruptcy State Tax
    Corporate Income Taxes
    State Tax Credits and Incentives
    State Personal Income Taxes