BOOK

2015 State Tax Essentials

DESCRIPTION

2015 State Tax Essentials provides summaries of corporate and individual income tax issues for each state. Organized by state and type of tax, the summaries allow you to quickly find answers to core state tax questions. Supporting the answers, you will find detailed citations to relevant state tax statutes, regulations, and Bloomberg BNA’s State Tax Portfolio Series.
Also included are more than 25 helpful state-by-state charts providing handy information on state tax rates, filing due dates, apportionment formulas, estate tax, sales and use tax information, and more.
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TABLE OF CONTENTS

Overviews of Corporate and Individual Taxation in the following:

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

 

STATE-BY-STATE TABLES 
Table 1 — Corporate Income Tax Rates
Table 2 — Corporate Return Filing Due Dates 
Table 3 — Corporate Return Filing Extensions 
Table 4 — Corporate Alternative Minimum Taxes
Table 5 — Corporate Estimated Tax Requirements
Table 6 — Incorporation of I.R.C. — Corporate
Table 7 — Corporate Apportionment Formulas
Table 8 — Net Operating Loss Provisions
Table 9 — Electronic Funds Transfer Requirements
Table 10 — Corporate State Tax Add-Backs
Table 11 — Conformity to I.R.C. § 168(k) Deduction
Table 12 — Conformity to I.R.C. § 179 Deduction
Table 13 — Conformity to I.R.C. § 199 Deduction 
Table 14 — State Throwback Rules
Table 15 — Individual Income Tax Rates
Table 16 — Individual Filing Due Dates
Table 17 — Individual Filing Extensions 
Table 18 — Standard Deductions
Table 19 — Personal Exemptions
Table 20 — Individual Income Tax Electronic Filing
Table 21 — Incorporation of I.R.C. — Individual
Table 22 — Interest Rates on Underpayments
Table 23 — Estate Taxes
Table 24 — Sales and Use Tax Rates
Table 25 — Sales and Use Tax Due Dates 
Table 26 — Streamlined Sales Tax
Table 27 — State Voluntary Disclosure Programs: Income Tax
Table 28 — Unclaimed Property Filing Dates