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Multistate Corporate Income Taxes (Subscribe)
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Multistate corporation income tax help, forms and answers to thousands of state corporate income tax questions. Handy summary of all state corporations taxes, including assessment, collection, appeals, planning and more. Includes income and franchise tax nexus and doing business in the various states, allocation and apportionment, business and nonbusiness income, consolidated and combined returns, and other Multistate corporation tax information.
| State | Income Tax | Gross Receipts Tax | Capital Stock Tax |
|---|---|---|---|
| Alabama | 6.5%> $0 | N/A | 0.180% ($15,000 Max.) |
| Alaska | 1%> $0 2%> $10,000 5%> $20,000 4%> $30,000 5%> $40,000 6%> $50,000 7%> $60,000 8%> $70,000 9%> $80,000 9.4%> $900,000 |
N/A | N/A |
| Arizona | 6.97%> $0 | N/A | N/A |
| Arkansas | 1%> $0 2%> $3,000 3%> $6,000 5%> $11,000 6%> $25,000 6.5%> $100,000 |
N/A | 0.300% |
| California | 8.84%> $0 | N/A | N/A |
| Colorado | 4.63%> $0 | N/A | N/A |
| Connecticut | 7.5%> $0 | N/A | 0.310% ($1 Million Max.) Higher of Income or Capital Tax |
| DC | 9.98%> $0 | N/A | N/A |
| Delaware | 8.7%> $0 | 0.576% | 0.030% ($180,000 Max.) |
| Florida | 5.5%> $0 | N/A | N/A |
| Georgia | 6.0%> $0 | N/A | 0.100% ($5,000 Max.) |
| Hawaii | 4.4%> $0 5.4%> $25,000 6.4%> $100,000 |
N/A | N/A |
| Idaho | 7.6%> $0 | N/A | N/A |
| Illinois | 7.3%> $0 | N/A | 0.100% ($2,000,000 Max.) |
| Indiana | 8.5%> $0 | N/A | N/A |
| Iowa | 6%> $0 8%> $25,000 10%> $100,000 12%> $250,000 |
N/A | N/A |
| Kansas | 4.0%> $0 7.05%> $50,000 |
N/A | 0.130% ($20,000 Max.) |
| Kentucky | 4%> $0 5%> $50,000 6%> $100,000 |
0.095% | N/A |
| Louisiana | 4%> $0 5%> $25,000 6%> $50,000 7%> $100,000 8%> $250,000 |
N/A | 0.300% |
| Maine | 3.5%> $0 7.93%> $25,000 8.33%> $75,000 8.93%> $250,000 |
N/A | N/A |
| Maryland | 8.25%> $0 | N/A | N/A |
| Massachusetts | 9.5%> $0 | N/A | 0.260% |
| Michigan | 4.95%> $0 | N/A | N/A |
| Minnesota | 9.8%> $0 | 0.98% | N/A |
| Mississippi | 3%> $0 4%> $5,000 5%> $10,000 |
N/A | 0.250% |
| Missouri | 6.25%> $0 | N/A | 0.030% |
| Montana | 6.75%> $0 | N/A | N/A |
| Nebraska | 5.58%> $0 7.81%> $50,000 |
N/A | 0.030% |
| Nevada | N/A | N/A | N/A |
| New Hampshire | 8.5%> $50,000 | 0.75% | N/A |
| New Jersey | 6.76%> $0 7.8%> $50,000 9.36%> $100,000 |
N/A | N/A |
| New Mexico | 4.8%> $0 6.4%> $500,000 7.6%> $1,000,000 |
N/A | N/A |
| New York | 7.1%> $0 | N/A | 0.150% ($10 Million Max.) Higher of Income or Capital Tax |
| North Carolina | 6.9%> $0 | N/A | 0.150% ($75,000 Max.) |
| North Dakota | 2.6%> $0 4.10%> $3,000 5.6%> $8,000 6.4%> $20,000 6.5%> $30,000 |
N/A | N/A |
| Ohio | 2.04%> $0 3.4%> $50,000 |
0.208% | 0.160% ($60,000 Max.) Higher of Income or Capital Tax |
| Oklahoma | 6.0%> $0 | N/A | 0.130% ($20,000 Max.) |
| Oregon | 6.6%> $0 7.9%> $250,000 |
N/A | N/A |
| Pennsylvania | 9.99%> $0 | N/A | 0.290% |
| Rhode Island | 9.0%> $0 | N/A | 0.030% |
| South Carolina | 5.0%> $0 | N/A | 0.100% Higher of Income or Capital Tax |
| South Dakota | N/A | N/A | N/A |
| Tennessee | 6.5%> $0 | N/A | 0.250% |
| Texas | N/A | 1.0% | N/A |
| Utah | 5.0%> $0 | N/A | N/A |
| Vermont | 6%> $0 7%> $10,000 8.5%> $25,000 |
N/A | N/A |
| Virginia | 6.0%> $0 | N/A | N/A |
| Washington | N/A | 0.484% | N/A |
| West Virginia | 8.7%> $0 | N/A | 0.550% |
| Wisconsin | 7.9%> $0 | N/A | N/A |
| Wyoming | N/A | N/A | 0.020% |
| |
Categories
- Accounting Periods and Methods
- State Corporate Income Tax Accounting Periods
- Allocation and Apportionment
- Multistate Corporation Allocation And Apportionment
- Alternative Minimum Tax
- State Corporate Alternative Minimum Tax
- Assessment and Collection
- State Corporate Income Tax Collection
- Audits and Protests
- State Corporate Income Tax Audit
- Business and Nonbusiness Income
- State Corporate Business Income
- Computing State Taxable Income
- State Corporate Taxable Income
- Consolidated and Combined Returns
- State Corporate Combined Return
- Credits
- State Corporate Income Tax Credit
- Deductions
- State Corporate Income Tax Deduction
- Depreciation
- State Corporate Income Tax Depreciation
- Exemptions
- State Corporate Income Tax Exemption
- Federal and State Conformity
- State Corporate Income Tax Conformity
- Federal RAR
- State Corporate Income Tax RAR
- Filing and Payments
- State Corporate Income Tax Filing
- Foreign Source Income
- State Corporate Foreign Source Income
- Limited Liability Companies
- State LLC Income Tax
- Mergers and Acquisitions
- State Corporate Income Tax Reorganization
- Nexus and Doing Business
- State Corporate Income Tax Nexus
- NOLs
- State Corporate Income Tax NOL
- Payroll Factor
- Multistate Corporation Payroll Factor
- Planning
- State Corporate Income Tax Planning
- Property Factor
- Multistate Corporation Property Factor
- S Corporations
- State S Corporation Income Tax
- Sales Factor
- Multistate Corporation Sales Factor
- Unitary Business Concept
- State Corporate Income Tax Unitary Business
Related Categories
- Taxes/State and Local Taxes/Alabama State Tax Help and Forms/Alabama Corporate Income Taxes
- Taxes/State and Local Taxes/Alaska State Tax Help and Forms/Alaska Corporate Income Taxes
- Taxes/State and Local Taxes/Arizona State Tax Help and Forms/Arizona Corporate Income Taxes
- Taxes/State and Local Taxes/Arkansas State Tax Help and Forms/Arkansas Corporate Income Taxes
- Taxes/State and Local Taxes/California State Tax Help and Forms/California Corporate Income Taxes
- Taxes/State and Local Taxes/Colorado State Tax Help and Forms/Colorado Corporate Income Taxes
- Taxes/State and Local Taxes/Connecticut State Tax Help and Forms/Connecticut Corporate Income Taxes
- Taxes/State and Local Taxes/DC State Tax Help and Forms/DC Corporate Income Taxes
- Taxes/State and Local Taxes/Delaware State Tax Help and Forms/Delaware Corporate Income Taxes
- Taxes/State and Local Taxes/Florida State Tax Help and Forms/Florida Corporate Income Taxes
- Taxes/State and Local Taxes/Georgia State Tax Help and Forms/Georgia Corporate Income Taxes
- Taxes/State and Local Taxes/Hawaii State Tax Help and Forms/Hawaii Corporate Income Taxes
- Taxes/State and Local Taxes/Idaho State Tax Help and Forms/Idaho Corporate Income Taxes
- Taxes/State and Local Taxes/Illinois State Tax Help and Forms/Illinois Corporate Income Taxes
- Taxes/State and Local Taxes/Indiana State Tax Help and Forms/Indiana Corporate Income Taxes
- Taxes/State and Local Taxes/Iowa State Tax Help and Forms/Iowa Corporate Income Taxes
- Taxes/State and Local Taxes/Kansas State Tax Help and Forms/Kansas Corporate Income Taxes
- Taxes/State and Local Taxes/Kentucky State Tax Help and Forms/Kentucky Corporate Income Taxes
- Taxes/State and Local Taxes/Louisiana State Tax Help and Forms/Louisiana Corporate Income Taxes
- Taxes/State and Local Taxes/Maine State Tax Help and Forms/Maine Corporate Income Taxes
- Taxes/State and Local Taxes/Maryland State Tax Help and Forms/Maryland Corporate Income Taxes
- Taxes/State and Local Taxes/Massachusetts State Tax Help and Forms/Massachusetts Corporate Income Taxes
- Taxes/State and Local Taxes/Michigan State Tax Help and Forms/Michigan Corporate Income Taxes
- Taxes/State and Local Taxes/Minnesota State Tax Help and Forms/Minnesota Corporate Income Taxes
- Taxes/State and Local Taxes/Mississippi State Tax Help and Forms/Mississippi Corporate Income Taxes
- Taxes/State and Local Taxes/Missouri State Tax Help and Forms/Missouri Corporate Income Taxes
- Taxes/State and Local Taxes/Montana State Tax Help and Forms/Montana Corporate Income Taxes
- Taxes/State and Local Taxes/Nebraska State Tax Help and Forms/Nebraska Corporate Income Taxes
- Taxes/State and Local Taxes/Nevada State Tax Help and Forms/Nevada Corporate Income Taxes
- Taxes/State and Local Taxes/New Hampshire State Tax Help and Forms/New Hampshire Corporate Income Taxes
- Taxes/State and Local Taxes/New Jersey State Tax Help and Forms/New Jersey Corporate Income Taxes
- Taxes/State and Local Taxes/New Mexico State Tax Help and Forms/New Mexico Corporate Income Taxes
- Taxes/State and Local Taxes/New York State Tax Help and Forms/New York Corporate Income Taxes
- Taxes/State and Local Taxes/North Carolina State Tax Help and Forms/North Carolina Corporate Income Taxes
- Taxes/State and Local Taxes/North Dakota State Tax Help and Forms/North Dakota Corporate Income Taxes
- Taxes/State and Local Taxes/Ohio State Tax Help and Forms/Ohio Corporate Income Taxes
- Taxes/State and Local Taxes/Oklahoma State Tax Help and Forms/Oklahoma Corporate Income Taxes
- Taxes/State and Local Taxes/Oregon State Tax Help and Forms/Oregon Corporate Income Taxes
- Taxes/State and Local Taxes/Pennsylvania State Tax Help and Forms/Pennsylvania Corporate Income Taxes
- Taxes/State and Local Taxes/Rhode Island State Tax Help and Forms/Rhode Island Corporate Income Taxes
- Taxes/State and Local Taxes/South Carolina State Tax Help and Forms/South Carolina Corporate Income Taxes
- Taxes/State and Local Taxes/South Dakota State Tax Help and Forms/South Dakota Corporate Income Taxes
- Taxes/State and Local Taxes/Tennessee State Tax Help and Forms/Tennessee Corporate Income Taxes
- Taxes/State and Local Taxes/Texas State Tax Help and Forms/Texas Corporate Income Taxes
- Taxes/State and Local Taxes/Utah State Tax Help and Forms/Utah Corporate Income Taxes
- Taxes/State and Local Taxes/Vermont State Tax Help and Forms/Vermont Corporate Income Taxes
- Taxes/State and Local Taxes/Virginia State Tax Help and Forms/Virginia Corporate Income Taxes
- Taxes/State and Local Taxes/Washington State Tax Help and Forms/Washington Corporate Income Taxes
- Taxes/State and Local Taxes/West Virginia State Tax Help and Forms/West Virginia Corporate Income Taxes
- Taxes/State and Local Taxes/Wisconsin State Tax Help and Forms/Wisconsin Corporate Income Taxes
- Taxes/State and Local Taxes/Wyoming State Tax Help and Forms/Wyoming Corporate Income Taxes
Links
Developed by members of the State and Local Taxation Committee of the Tax Division of the American Institute of Certified Public Accountants. Covers state corporation income tax return issues and concerns applicable to all states in general. Should not be relied upon for a specific taxpayer; rather, the laws and policies of each state should be verified for application to specific returns.
Developed by members of the State and Local Taxation Committee of the Tax Division of the American Institute of Certified Public Accountants. Identifies the most common problems or unique issues concerning each of the states' corporation income tax returns. Should not be relied upon for a specific taxpayer; rather, the laws and policies of each state should be verified for application to specific returns.
Individual amounts collected by each states for sales tax, incomes taxes, property tax and other taxes for the past 10 years.
Total amounts collected by all states for sales tax, incomes taxes, property tax and other taxes for the past 10 years.
Developed by the AICPA State and Local Taxation Committee to inform practitioners about state corporate tax issues, such as nexus, multistate tax issues, and state net operating loss (NOL) issues. Should not be relied upon for a specific taxpayer; rather, the laws and policies of each state should be verified for application to specific returns.
California franchise tax. Cite as 512 U.S. 298, 114 S.Ct. 2268, 129 L.Ed.2d 244 (1994). Commerce and Due Process Clauses. Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential (speaking with one voice in international trade). See also Colgate-Palmolive Company, v. Franchise Tax Board of California, 512 U.S. 298 (1994)
California franchise tax. Cite as 512 U.S. 298, 114 S.Ct. 2268, 129 L.Ed.2d 244 (1994). Commerce and Due Process Clauses. Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential (speaking with one voice in international trade). See also Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298 (1994)
Four-prong test for satisfiying the Commerce Clause: 1. sufficient nexus, 2. tax is fairly apportioned, 3. no discrimination against interstate commerce, 4. tax related to services provided by the State.
