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2015 State Tax Essentials

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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 CONTENT

TABLE OF CONTENTS
Summaries
Overview
Corporate Taxation 
Individual Taxation

Alabama
Corporate Taxation
Individual Taxation

Alaska
Corporate Taxation
Individual Taxation

Arizona
Corporate Taxation
Individual Taxation

Arkansas
Corporate Taxation
Individual Taxation

California
Corporate Taxation 
Individual Taxation 

Colorado
Corporate Taxation
Individual Taxation 

Connecticut
Corporate Taxation
Individual Taxation

Delaware
Corporate Taxation
Individual Taxation 

District of Columbia
Corporate Taxation 
Individual Taxation 

Florida
Corporate Taxation 
Individual Taxation

Georgia
Corporate Taxation
Individual Taxation

Hawaii
Corporate Taxation 
Individual Taxation

Idaho
Corporate Taxation
Individual Taxation

Illinois
Corporate Taxation
Individual Taxation

Indiana
Corporate Taxation 
Individual Taxation

Iowa
Corporate Taxation
Individual Taxation

Kansas
Corporate Taxation
Individual Taxation

Kentucky
Corporate Taxation 
Individual Taxation

Louisiana
Corporate Taxation
Individual Taxation

Maine
Corporate Taxation
Individual Taxation

Maryland
Corporate Taxation
Individual Taxation

Massachusetts
Corporate Taxation
Individual Taxation

Michigan
Corporate Taxation
Individual Taxation

Minnesota
Corporate Taxation
Individual Taxation

Mississippi
Corporate Taxation
Individual Taxation

Missouri
Corporate Taxation
Individual Taxation

Montana
Corporate Taxation
Individual Taxation

Nebraska
Corporate Taxation
Individual Taxation 

Nevada
Corporate Taxation
Individual Taxation

New Hampshire
Corporate Taxation 
Individual Taxation

New Jersey
Corporate Taxation
Individual Taxation

New Mexico
Corporate Taxation
Individual Taxation

New York
Corporate Taxation 
Individual Taxation

North Carolina
Corporate Taxation
Individual Taxation

North Dakota
Corporate Taxation
Individual Taxation

Ohio
Corporate Taxation 
Individual Taxation 

Oklahoma
Corporate Taxation 
Individual Taxation 

Oregon
Corporate Taxation
Individual Taxation

Pennsylvania
Corporate Taxation
Individual Taxation

Rhode Island
Corporate Taxation 
Individual Taxation

South Carolina
Corporate Taxation 
Individual Taxation 

South Dakota
Corporate Taxation 
Individual Taxation

Tennessee
Corporate Taxation 
Individual Taxation

 

Texas
Corporate Taxation 
Individual Taxation 

Utah
Corporate Taxation 
Individual Taxation 

Vermont
Corporate Taxation 
Individual Taxation 

Virginia
Corporate Taxation 
Individual Taxation 

Washington
Corporate Taxation 
Individual Taxation 

West Virginia
Corporate Taxation 
Individual Taxation 

Wisconsin
Corporate Taxation 
Individual Taxation 

Wyoming
Corporate Taxation 
Individual Taxation 

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