December 15, 2023


2 Total CPE Credits


Webinar (CA): Understanding Apportionment for a Multistate Business 2023

  • Instructor

    Kathleen Wright

Learning Objectives

• Become familiar with different apportionment formulas used by different states
• Understand market-based sourcing rules as applied to service and intangible income
• Understand throwback and throw-out concepts and when they apply
• Recognize when transactions might be subject to a double tax

Major Topics

• Apportionment Formulas
• Sourcing Rules for service income and income from intangibles
• Throwback and throw-out and when they apply
• Apportionment applied to flow-through entities and sole proprietorships
• Learn about Alternative Apportionment

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs and tax practitioners who file multistate tax returns.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
  • COCPA Non-Member

    $ 119 119
    Your Price

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