General knowledge of tax preparation.

Course Description

This course was created to provide information for tax professionals to properly complete the tax returns of states other than their home state. The main thrust of this course is to discuss how states look at residency in determining if a taxpayer should be treated as a resident for income tax purposes even if he or she doesn't live in the state. With many states having budget problems, the state revenue departments are looking at every possible means of increasing income. They are now looking at issues that never used to draw too much attention. This course will be an especially valuable reference guide for new tax preparers as this material is not taught in basic income tax courses.


William Roos

William Roos has been in the tax business for over 37 years. His specialty is training tax preparers to produce quality tax returns. He has written numerous tax papers and produced various worksheets and preparer aids with the idea of making it easier for tax preparers to have accurate tax information available to them.

Bill writes self-study courses for Western CPE and is a tax webinar moderator for Western CPE. Bill also works with Vern Hoven and Sharon Kreider in producing the Federal Tax Update manual each year. As a result of his help during webcasts, he has established an extensive network of CPAs and EAs who use him as a resource person during the extended tax season.

Bill specializes in clergy taxation and is the church and clergy tax law consultant for the Montana Synod, Evangelical Lutheran Church in America. He’s also a financial steward coach for Luther Seminary in St. Paul, where he works with graduating seminarians by helping them negotiate their compensation packages and understand the unique clergy tax laws. He received his BA in business from the University of Minnesota, Mankato.

Course Specifics

Nov 7, 2018
General knowledge of tax preparation.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01167-17-S
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1121
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Note the various state policies for taxing income and ways that states discover that a taxpayer has failed to file a return
  • Specify the potential repercussions for failing to file a return in another state and cite the applicable late filing or failure to file penalties
  • Note the resources that are available to reference for help in preparing an unfamiliar state return

Chapter 2

  • Specify different state filing requirements for part-year or nonresidents
  • Note circumstances where a state filing status may differ from the federal return as well as the availability of certain filing statuses for state filing purposes
  • Recognize the different state definitions for dependents and their subsequent tax treatment

Chapter 3

  • Define domicile, noting how the definition differs from residence for tax purposes, factors or acts that determine permanent domicile, and which states have the most comprehensive requirements
  • Note how residency is defined and identify how states apply the residency rules to taxpayers domiciled in another state
  • Determine the proper residency status when both spouses are living and working in different states

Chapter 4

  • Note the federal residency rules for military personnel and their spouses, including circumstances where federal rules override state rules
  • Recognize residency situations in community property states, noting the tax treatment resulting from living in a community property state as well as the impact of reciprocal agreements
  • Identify the advantages and disadvantages of working from home when the employer is in another state, noting which states believe income should be taxed in the employer's home state

Chapter 5

  • Note the starting point requirements for computing a state's taxable income, citing reasons why the state taxable income may differ from the federal taxable income
  • Identify what income is taxable to the nonresident state, noting applicable adjustments to income resulting from deductions or credits
  • Cite how to allocate income to each state depending on whether the taxpayer is a resident, part-year resident, or a nonresident

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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