State and Local Tax Advocacy Resources

本页提供由美国注册188bet亚洲真人体育下载州和地方税技术资源小组(SALT TRP)创建的关于影响税务专业人员的州级税收倡导问题的信息和文件.

Pass-through Entity Level Tax

• 采用或建议通过实体(PTE)级别税收和有效年份的州地图

• 关于各州选择性直通实体(PTE)税的汇总信息和税务机关的信息和指导

• 美国注册188bet亚洲真人体育下载的纳税人和从业者的考虑事项列表，是否选择进入国家传递实体(PTE)税

• 美国注册188bet亚洲真人体育下载列出的有合伙人申请要求的州名单，如果合伙人居住在该州

• AICPA chart of states’ PTET credits refundability

• 关于联邦税收对州所得税退税的常见问题解答

• Blog - TCJA and PTET SALT deduction cap workaround (September 4, 2024)

• TTA article - Recent developments in states’ PTETs (September 1, 2024)

• TTA article – PTETs: Orchestrating ASC 740 compliance (March 1, 2024)

• TTA article – Update on states moving ahead with PTETs (May 26, 2023, updated August 8, 2023)

• TTA article – Questions to consider before electing into a PTE tax (September 1, 2022)

• TTA article – 个人、公司和转口实体的税收在哪里会合 (June 1, 2021)

• 美国注册188bet亚洲真人体育下载(AICPA)关于州直通实体级税收实施问题的文件

• 美国注册188bet亚洲真人体育下载州直通实体级税收实施问题一页

• MTC列表和链接到国家机构信息或立法通过实体税

• AICPA支持CA SB 851 ppet其他州税收抵免修改立法 (September 16, 2022)

• AICPA comments 10月26日，美国国税局(IRS)和财政部(Treasury)就一家S公司无法专门分配项目和单一类别的股票要求进行了调查, 2021)

• AICPA comments 就有关权责发生制纳税人的个人所得税规定向美国国税局和财政部发出的信函(10月4日), 2022)

• AICPA comments 就国税局2020-75号通知以及第469和163条关于非被动与被动收入和利息支出追踪的必要指导，向美国国税局和财政部提供了咨询(3月6日), 2023)

• AICPA Tax Section Odyssey Podcast - PTET refund roadmap - Expert insights with Dave Kirk (August 1, 2024)

• AICPA Tax Section Odyssey Podcast – When to call an audible on the pass-through entity tax (January 25, 2023)

• AICPA Tax Section Odyssey Podcast – State implications with the PTE tax (March 23, 2022)

• Mainstreet Employers Coalition resources on states’ PTET and SALT parity

Mobile Workforce and Remote Workforce

• TTA article – Remote work creates a spectrum of state and local tax issues (December 1, 2021)

• TTA article – AICPA focuses advocacy efforts on mobile workforce legislation (Jan. 1, 2021)

• 文章对国家税收问题与远程工作和移动劳动力立法

• Mobile workforce coalition map and information and COST map

• AICPA-COST supported state model legislation 在扣缴税款和承担责任之前，在非居民州居住30天

• Congressional bills (117ᵗʰ Congress):

  • Remote and Mobile Worker Relief Act of 2021 (S. 1274)

  • Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429)

  • Multistate Worker Tax Fairness Act (S. 1887, H.R. 4267)

State Additional Month after Federal Filing Deadline

• 美国注册188bet亚洲真人体育下载在联邦申请截止日期后的另一个月, includes list of states needing legislative change

• 在联邦申请截止日期后的另一个月，州的示范立法语言

• 关于州在联邦申请截止日期后额外一个月的立法解决方案的要点

• 各州在联邦到期日期和/或延期后一个月的立法和行政语言和参考例子图表

• 美国注册188bet亚洲真人体育下载(AICPA)的州税宣传材料和资源，在联邦后一个月再提交州税申报

• 美国注册188bet亚洲真人体育下载概述了联邦申请截止日期后各州额外一个月的情况

• Map on states and one additional month state filing after federal

• 美国注册188bet亚洲真人体育下载的样本公告自动额外一个月的罚款减免

• 各州在联邦政府之后的一个月里免除处罚的跟踪图表

• TTA article – 州备案一个月后联邦:美国注册188bet亚洲真人体育下载资源的州注册188bet亚洲真人体育下载 (Sept. 1, 2023)

COVID-19 Guidance

• 美国注册188bet亚洲真人体育下载关于冠状病毒大流行期间州和地方税的行政、备案和支付减免的建议

• 美国注册188bet亚洲真人体育下载2019冠状病毒病对2019年州所得税申报表签名要求的影响图表

• 2020 AICPA state tax COVID guidance chart

Electronic Signatures

• 州申报表电子签名指南示范语言

• Model LEGISLATIVE language on electronic signatures, e-file authorizations, and electronic submissions and attachments for state returns

• List of AICPA resources on state tax related e-signatures and electronic submissions

• Information on e-signatures and related issues practitioners’ needs, AICPA recommendations to state societies and map of states’ guidance

Wayfair Online Sales and Use Tax Issues

• AICPA State and Local Tax (SALT) Roadmap and Resource Center

• AICPA written statement on June 27, 2022 for the June 14, 2022, Senate Committee on Finance hearing on “Examining the Impact of South Dakota v. Wayfair on Small Businesses and Remote Sales”

• TTA Article – “Three years after Wayfair: future impact and lingering issues” (September 1, 2021)

• AICPA written testimony and oral testimony for March 3, 2020, hearing of House Small Business Committee Subcommittee on Economic Growth, Tax and Capital Access on Wayfair small business impact

• AICPA comments and testimony on Multistate Tax Commission (MTC) Draft Model Sales and Use Tax Notice and Reporting Statute, (April 25, 2018)

• AICPA comments on the Marketplace Fairness Act of 2013, (September 10, 2013)

• AICPA Wayfair client notification letter

Partnership Audits

• 美国注册188bet亚洲真人体育下载关于州是否符合联邦州合伙企业审计规则的立场文件

• 美国注册188bet亚洲真人体育下载州符合联邦合伙企业审计规则一呼

• 关于采用MTC合伙审计示范法案的州的要点

• 联邦合伙企业审计调整报告采用MTC模式的各州地图

• AICPA update on states and partnership audits (as of December 3, 2020)

• TTA Article – “为什么各州应该采用MTC模式进行联邦伙伴关系审计” (Mar 1, 2020)

• 美国注册188bet亚洲真人体育下载支持明尼苏达州注册188bet亚洲真人体育下载关于合伙审计的拟议立法

• AICPA resource page on partnership audit and adjustment rules

• 联邦应税收入调整报告和联邦合伙企业审计调整报告统一法规(2019年，2020年11月通过的技术修正)

State Tax Conformity

• 各州符合《188bet亚洲真人体育下载网址》(IRC)的地图(因为它与应纳税收入的计算有关)

• 美国注册188bet亚洲真人体育下载背景的国家税收一致性和一致性差异

Other SALT Issues

• 美国注册188bet亚洲真人体育下载关于数字资产税收和报告的国家指导清单

• 美国注册188bet亚洲真人体育下载国家自愿信息披露计划(vdp)实践指南

• AICPA list of states’ tax treatment of student loan forgiveness

• AICPA comments on the MTC Draft Model Act on Treatment of Investment Partnership Income

• 美国注册188bet亚洲真人体育下载(AICPA)关于各州税务上诉程序所有阶段的90天抗议期的立场文件

• 美国注册188bet亚洲真人体育下载关于向州税务机关报告联邦税务审查调整及其对州税务责任的影响的立场文件(收入代理报告- RAR)

• AICPA position paper on contingent fee audit arrangements

• AICPA position paper on single point of filing

• 美国注册188bet亚洲真人体育下载关于第385条法规的立场文件说明了实施问题 and one pager

• Sales tax on professional services

• Regulation of tax preparers

• State tax tribunals

  • AICPA position paper on state tax tribunals, with model language

  • Chart of states with and without state tax tribunals

  • 2006 ABA Model State Administrative Tax Tribunal Act

• AICPA position paper on unauthorized Practice of Law

  • 美国注册188bet亚洲真人体育下载关于未经授权的法律执业的立场文件-执行摘要

• AICPA 2024 Policy Outlook (including on state tax policy)

• AICPA SALT Roadmap and Resource Center

• AICPA state tax nexus guide

• AICPA state tax nexus checklist

• State tax filing guidance for natural disasters

• AICPA list of states' departments of revenue links

• FTA state tax agencies links

• MTC adopted uniformity recommendations and MTC uniformity projects

• States’ legislative session dates – 2024, 2023, 2022

State

• CPA Mobility

• State CPA Resources and Contact Information