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Developed by members of the State and Local Taxation Committee of the Tax Division of the American Institute of Certified Public Accountants. Covers state individual 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' individual 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.