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
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)
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)
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):
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
Map on states and one additional month state filing after federal
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
Electronic Signatures
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)
Partnership Audits
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)
AICPA resource page on partnership audit and adjustment rules
State Tax Conformity
Other SALT Issues
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)
MTC adopted uniformity recommendations and MTC uniformity projects