SUMMARIES

Overview

Corporate Taxation

1

Individual Taxation

11

Alabama

Corporate Taxation

17

Individual Taxation

25

Alaska

Corporate Taxation

31

Individual Taxation

39

Arizona

Corporate Taxation

41

Individual Taxation

49

Arkansas

Corporate Taxation

55

Individual Taxation

63

California

Corporate Taxation

69

Individual Taxation

79

Colorado

Corporate Taxation

87

Individual Taxation

95

Connecticut

Corporate Taxation

101

Individual Taxation

111

Delaware

Corporate Taxation

117

Individual Taxation

125

District of Columbia

Corporate Taxation

131

Individual Taxation

139

Florida

Corporate Taxation

145

Individual Taxation

155

Georgia

Corporate Taxation

157

Individual Taxation

167

Hawaii

Corporate Taxation

173

Individual Taxation

181

Idaho

Corporate Taxation

187

Individual Taxation

195

Illinois

Corporate Taxation

201

Individual Taxation

211

Indiana

Corporate Taxation

217

Individual Taxation

225

Iowa

Corporate Taxation

229

Individual Taxation

237

Kansas

Corporate Taxation

243

Individual Taxation

253

Kentucky

Corporate Taxation

259

Individual Taxation

269

Louisiana

Corporate Taxation

275

Individual Taxation

285

Maine

Corporate Taxation

291

Individual Taxation

299

Maryland

Corporate Taxation

307

Individual Taxation

315

Massachusetts

Corporate Taxation

321

Individual Taxation

329

Michigan

Corporate Taxation

335

Individual Taxation

347

Minnesota

Corporate Taxation

353

Individual Taxation

361

Mississippi

Corporate Taxation

367

Individual Taxation

375

Missouri

Corporate Taxation

381

Individual Taxation

389

Montana

Corporate Taxation

395

Individual Taxation

403

Nebraska

Corporate Taxation

409

Individual Taxation

417

Nevada

Corporate Taxation

423

Individual Taxation

429

New Hampshire

Corporate Taxation

433

Individual Taxation

441

New Jersey

Corporate Taxation

447

Individual Taxation

457

New Mexico

Corporate Taxation

465

Individual Taxation

473

New York

Corporate Taxation

479

Individual Taxation

489

North Carolina

Corporate Taxation

495

Individual Taxation

503

North Dakota

Corporate Taxation

509

Individual Taxation

517

Ohio

Corporate Taxation

523

Individual Taxation

533

Oklahoma

Corporate Taxation

539

Individual Taxation

549

Oregon

Corporate Taxation

555

Individual Taxation

563

Pennsylvania

Corporate Taxation

571

Individual Taxation

579

Rhode Island

Corporate Taxation

585

Individual Taxation

593

South Carolina

Corporate Taxation

601

Individual Taxation

611

South Dakota

Corporate Taxation

617

Individual Taxation

623

Tennessee

Corporate Taxation

627

Individual Taxation

635

Texas

Corporate Taxation

639

Individual Taxation

647

Utah

Corporate Taxation

649

Individual Taxation

657

Vermont

Corporate Taxation

661

Individual Taxation

669

Virginia

Corporate Taxation

677

Individual Taxation

685

Washington

Corporate Taxation

691

Individual Taxation

697

West Virginia

Corporate Taxation

701

Individual Taxation

711

Wisconsin

Corporate Taxation

717

Individual Taxation

725

Wyoming

Corporate Taxation

733

Individual Taxation

739

STATE-BY-STATE TABLES

743

Table 1 — Corporate Income Tax Rates

745

Table 2 — Corporate Return Filing Due Dates

759

Table 3 — Corporate Return Filing Extensions

771

Table 4 — Corporate Alternative Minimum Taxes 

791

Table 5 — Corporate Estimated Tax Requirements

797

Table 6 — Incorporation of I.R.C. — Corporate 

815

Table 7 — Corporate Apportionment Formulas

821

Table 8 — Net Operating Loss Provisions

835

Table 9 — Electronic Funds Transfer Requirements 

853

Table 10 — Corporate State Tax Add-Backs

863

Table 11 — Conformity to I.R.C. § 168(k) Deduction

867

Table 12 — Conformity to I.R.C. § 179 Deduction

875

Table 13 — Conformity to I.R.C. § 199 Deduction 

885

Table 14 — State Throwback Rules

893

Table 15 — Individual Income Tax Rates

899

Table 16 — Individual Filing Due Dates

921

Table 17 — Individual Filing Extensions

923

Table 18 — Standard Deductions

929

Table 19 — Personal Exemptions

943

Table 20 — Individual Income Tax Electronic Filing

957

Table 21 — Incorporation of I.R.C. — Individual 

961

Table 22 — Interest Rates on Underpayments

965

Table 23 — Estate Taxes

979

Table 24 — Sales and Use Tax Rates

989

Table 25 — Sales and Use Tax Due Dates

1007

Table 26 — Streamlined Sales Tax

1023

Table 27 — State Voluntary Disclosure Programs

1031

Table 28 — Unclaimed Property Filing Dates

1045