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PPC's Texas Franchise Tax Deskbook

PPC's Texas Franchise Tax Deskbook

Product Information

  • Frequency of Updates:

    Updated annually
  • Brand:
    Practitioners Publishing

Format

Price

Quantity

Book
1 Volume
Product Code:
TFTP
$390.00
Online
Product Code:
TFTQ
$415.00

Contact Your Account Manager to learn more about our Checkpoint online solutions

Everything you need to file Texas franchise (margin) tax returns quickly and efficiently. Topics discussed include the following:

Filing Requirements, Due Dates, and Extensions: Covers all filing and payment requirements, including the total revenue threshold for filing an EZ computation report or a no tax due information report.

Tax Rates and Calculations: Explains the margin tax formula, including the simplified EZ tax computation method; tax rates, including the lower rate for retailers.

Taxable, Nontaxable, and Passive Entities: Answers the questions about who's taxable and who's not.

Combined Reporting: Covers concept, including several recent developments for combined groups.

Revenue and Apportionment: The franchise tax ties revenues directly to the taxable entity's federal tax return. Revenue exclusions are explained, and sample filled-in worksheets for various types of entities illustrate how to transfer the numbers from the entity's federal tax return to its Texas franchise tax report.

Cost of Goods Sold and Compensation Deductions: Explains what's deductible and what's not.

Allowable Deductions, Credits, and Refunds: Discusses deductions allowed from apportioned margin and franchise tax credits, including the temporary credit and carryover credits.

Accounting Methods and Periods: Explains the implications of the "frozen" Internal Revenue Code as defined for franchise tax purposes and its reporting implications and addresses accounting for the franchise tax under FASB ASC 740 and the impact of FASB ASC 740-10.

Dealing Effectively with the Comptroller: Discusses handling franchise tax audits, refund claims, and more.

  • Texas Franchise Tax Deskbook
    • INTRODUCTORY MATERIAL
    • Applicability of Texas Franchise Tax
      • Chapter 1: Applicability of Texas Franchise Tax
      • Chapter 2: Margin Tax Formula
      • Chapter 3: Foreign Entities and Nexus
      • Chapter 4: Exemptions from the Texas Franchise Tax
    • Payment and Filing Requirements
      • Chapter 5: Tax Rates
      • Chapter 6: Tax Payments and Deposits
      • Chapter 7: Filing Requirements and Due Dates
      • Chapter 8: Extensions
      • Chapter 9: Amended Reports
      • Chapter 10: Public Information and Ownership Information Reports
      • Chapter 11: Filing Reports and Remitting Tax Payments
    • Taxable Entities
      • Chapter 12: Taxable, Nontaxable, and Passive Entities
    • Revenue and Apportionment
      • Chapter 13: Total Revenue from the Entire Business
      • Chapter 14: Gross Receipts and Apportionment
    • Cost of Goods Sold
      • Chapter 15: Cost of Goods Sold Deduction
    • Compensation
      • Chapter 16: Compensation Deduction
    • Combined Reporting and Special Status Entities
      • Chapter 17: Combined Reporting and Unitary Taxation
      • Chapter 18: Special Status Entities
    • Deductions, Credits, and Refunds
      • Chapter 19: Allowable Deductions
      • Chapter 20: Temporary Credit
      • Chapter 21: Tax Credits
      • Chapter 22: Tax Refund Opportunities
    • Accounting Methods and Periods
      • Chapter 23: Accounting Methods
      • Chapter 24: Privilege Periods and Business Periods
      • Chapter 25: Financial Statement Presentation
    • Initial and Final Reports
      • Chapter 26: First Annual Franchise Tax Report
      • Chapter 27: Final Franchise Tax Report
    • Penalties, Interest, and Administration
      • Chapter 28: Penalties and Interest
      • Chapter 29: Statute of Limitations
      • Chapter 30: Dealing Effectively with the Comptroller's Office
    • Planning Ideas
      • Chapter 31: Franchise Tax Planning Ideas
      • Chapter 32: Electronic Tax Research
    • Franchise Tax Law
      • Chapter 33: Franchise Tax Law
    • Comptroller Rules
      • Chapter 34: Comptroller of Public Accounts Franchise Tax Rules
    • WORKSHEETS
      • REVENUE, GROSS RECEIPTS AND APPORTIONMENT
      • COST OF GOODS SOLD
      • COMPENSATION
      • TEMPORARY CREDIT
      • COMBINED REPORTING
      • EXTENSIONS
    • CHECKLISTS
      • CHECKLISTS
    • TABLES
      • REPORT PREPARATION
      • DEDUCTIONS AND CREDITS
      • GROSS RECEIPTS APPORTIONMENT
      • SELECTED COMPTROLLER PUBLICATIONS
      • SELECTED STATUTORY AND ADMINISTRATIVE REFERENCE FORMATS
    • RESOURCES
      • ADDITIONAL PREPARATION RESOURCES
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --M--
      • --N--
      • --P--
      • --R--
      • --S--
      • --T--
      • --W--
  • PPC Deskbooks Brochure View
  • List of Substantive Changes View

DESCRIPTION

Contact Your Account Manager to learn more about our Checkpoint online solutions

Everything you need to file Texas franchise (margin) tax returns quickly and efficiently. Topics discussed include the following:

Filing Requirements, Due Dates, and Extensions: Covers all filing and payment requirements, including the total revenue threshold for filing an EZ computation report or a no tax due information report.

Tax Rates and Calculations: Explains the margin tax formula, including the simplified EZ tax computation method; tax rates, including the lower rate for retailers.

Taxable, Nontaxable, and Passive Entities: Answers the questions about who's taxable and who's not.

Combined Reporting: Covers concept, including several recent developments for combined groups.

Revenue and Apportionment: The franchise tax ties revenues directly to the taxable entity's federal tax return. Revenue exclusions are explained, and sample filled-in worksheets for various types of entities illustrate how to transfer the numbers from the entity's federal tax return to its Texas franchise tax report.

Cost of Goods Sold and Compensation Deductions: Explains what's deductible and what's not.

Allowable Deductions, Credits, and Refunds: Discusses deductions allowed from apportioned margin and franchise tax credits, including the temporary credit and carryover credits.

Accounting Methods and Periods: Explains the implications of the "frozen" Internal Revenue Code as defined for franchise tax purposes and its reporting implications and addresses accounting for the franchise tax under FASB ASC 740 and the impact of FASB ASC 740-10.

Dealing Effectively with the Comptroller: Discusses handling franchise tax audits, refund claims, and more.

TABLE OF CONTENT

  • Texas Franchise Tax Deskbook
    • INTRODUCTORY MATERIAL
    • Applicability of Texas Franchise Tax
      • Chapter 1: Applicability of Texas Franchise Tax
      • Chapter 2: Margin Tax Formula
      • Chapter 3: Foreign Entities and Nexus
      • Chapter 4: Exemptions from the Texas Franchise Tax
    • Payment and Filing Requirements
      • Chapter 5: Tax Rates
      • Chapter 6: Tax Payments and Deposits
      • Chapter 7: Filing Requirements and Due Dates
      • Chapter 8: Extensions
      • Chapter 9: Amended Reports
      • Chapter 10: Public Information and Ownership Information Reports
      • Chapter 11: Filing Reports and Remitting Tax Payments
    • Taxable Entities
      • Chapter 12: Taxable, Nontaxable, and Passive Entities
    • Revenue and Apportionment
      • Chapter 13: Total Revenue from the Entire Business
      • Chapter 14: Gross Receipts and Apportionment
    • Cost of Goods Sold
      • Chapter 15: Cost of Goods Sold Deduction
    • Compensation
      • Chapter 16: Compensation Deduction
    • Combined Reporting and Special Status Entities
      • Chapter 17: Combined Reporting and Unitary Taxation
      • Chapter 18: Special Status Entities
    • Deductions, Credits, and Refunds
      • Chapter 19: Allowable Deductions
      • Chapter 20: Temporary Credit
      • Chapter 21: Tax Credits
      • Chapter 22: Tax Refund Opportunities
    • Accounting Methods and Periods
      • Chapter 23: Accounting Methods
      • Chapter 24: Privilege Periods and Business Periods
      • Chapter 25: Financial Statement Presentation
    • Initial and Final Reports
      • Chapter 26: First Annual Franchise Tax Report
      • Chapter 27: Final Franchise Tax Report
    • Penalties, Interest, and Administration
      • Chapter 28: Penalties and Interest
      • Chapter 29: Statute of Limitations
      • Chapter 30: Dealing Effectively with the Comptroller's Office
    • Planning Ideas
      • Chapter 31: Franchise Tax Planning Ideas
      • Chapter 32: Electronic Tax Research
    • Franchise Tax Law
      • Chapter 33: Franchise Tax Law
    • Comptroller Rules
      • Chapter 34: Comptroller of Public Accounts Franchise Tax Rules
    • WORKSHEETS
      • REVENUE, GROSS RECEIPTS AND APPORTIONMENT
      • COST OF GOODS SOLD
      • COMPENSATION
      • TEMPORARY CREDIT
      • COMBINED REPORTING
      • EXTENSIONS
    • CHECKLISTS
      • CHECKLISTS
    • TABLES
      • REPORT PREPARATION
      • DEDUCTIONS AND CREDITS
      • GROSS RECEIPTS APPORTIONMENT
      • SELECTED COMPTROLLER PUBLICATIONS
      • SELECTED STATUTORY AND ADMINISTRATIVE REFERENCE FORMATS
    • RESOURCES
      • ADDITIONAL PREPARATION RESOURCES
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --M--
      • --N--
      • --P--
      • --R--
      • --S--
      • --T--
      • --W--

RELATED RESOURCES

  • List of Substantive Changes View
  • PPC Deskbooks Brochure View