Your browser is not supported by this site. Please update to the latest version, or use a different browser for the best experience.
State Taxation of Pass-Through Entities and Their Owners

State Taxation of Pass-Through Entities and Their Owners

Product Information




Product Code:
(main volume(s), which includes latest update; future updates sold separately)
Product Code:
(one-year subscription, includes all updates)

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.

This publication is the first to provide both an in-depth, state-by-state discussion of the manner in which each jurisdiction specifically addresses topics facing pass-through entities and their owners, and specific citations that enable tax professional to analyze the context of authority upon which conclusions are based.

State Taxation of Pass-Through Entities and Their Owners is divided into three parts:

  • State Income and Franchise Tax Filing Requirements and Issues
  • Unique State Income Tax Issues for S Corporations
  • State Sales and Use Tax Issues

Specific topics covered within these sections include:

  • Conformity to the federal check-the-box regulations
  • State income/franchise filing requirements for pass-through entities and their owners, including income tax withholding
  • The submission of nonresident income tax agreements
  • The availability of composite returns
  • Pass-through entity-level taxes - a rapidly changing area of state law
  • And much more

This treatise focuses on the treatment of common pass-through entities, such as general and limited partnerships, LLCs, including disregarded single-member LLCs, and S corporations, including qualified subchapter S subsidiaries (QSubs).

Also includes an appendix of 17 tables providing state-by-state summaries, with authority, of conclusions reached in the treatise to enable tax professionals to quickly compare the manner in which various jurisdictions address these issues.

  • Checkpoint State and Local Tax Brochure View