The misconception that the flow-through treatment of certain entities at the federal level applies consistently at the state level can be a serious trap for the unwary. From entity level taxes to mandatory withholding, flow-through treatment at the federal level does not mean a tax payment is not required at the state level. This session will explore nuances from some of the states that subject flow-through entities to tax at the entity level as well as providing guidance on navigating some of the mandatory withholding obligations.
- Identify the historical state treatment of flow-through entities and how this has evolved over time
- Recognize which states subject flow-through entities to tax and how the base is determined in certain specified states
- Determine the various withholding requirements and options to forgo withholding
Michelle DeLappe, CMI, JD, LLM
Garvey Schubert Barer
Tax Advisory Manager
Dixon Hudges Goodman, LLP
Date & Time
Tuesday, January 16, 2018 | 4 - 5:00 p.m.
Hyatt Regency Grand Cypress Resort, Orlando, FL
For more information and to register, visit IPT's website.