KPMG report: State tax requirements, pass-through entities

State tax requirements, pass-through entities

New legislation and evolving administrative practices result in ever-changing state tax filing requirements for pass-through entities.

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From the elimination of the requirement to withhold income taxes in Kansas to the introduction of new apportionment sourcing rules in Massachusetts, pass-through entities and their owners will see many changes again this tax filing season.

Taxpayers need to be aware of some of the new requirements, procedures, and issues for 2014 returns.


Read a March 2015 report [PDF 197 KB] prepared by KPMG LLP: What’s News in Tax: What’s New in State Taxes for Pass-Through Entities—Tips for the 2014 Tax Filing Season

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