State Disaster Tax Relief Guide
May 09, 2025
159.8 KB
State and Local Tax (SALT) Roadmap and Resource Center
Browse the reference library for the latest guidance and tools to address your state and local tax needs including an interactive U.S. Map to find taxes imposed, tax rates, due dates, tax forms and more. Also view the SALT topic index for additional guidance.
SALT Roadmap
Use the interactive U.S. map to access state and local tax information in one central place. Find tax rates, due dates, types of taxes imposed, forms and instructions, information on nexus and passthrough entity tax (PTET) elections and mandates.
This premium content is available to Tax Section members. Ensure you are signed into your account to access.
SALT Roadmap
Use the interactive U.S. map to access state and local tax information in one central place. Find tax rates, due dates, types of taxes imposed, forms and instructions, information on nexus and passthrough entity tax (PTET) elections and mandates.
This premium content is available to Tax Section members. Ensure you are signed into your account to access.
Featured SALT resources
Stay up to date on trending issues and recent developments in the state and local tax environment.
Featured SALT resources
Stay up to date on trending issues and recent developments in the state and local tax environment.
AICPA SALT tax advocacy
Access information and guidance from the SALT Technical Resource Panel on state-level advocacy issues affecting tax professionals.
AICPA SALT tax advocacy
Access information and guidance from the SALT Technical Resource Panel on state-level advocacy issues affecting tax professionals.
FAQ on the Federal Taxation of State Income Tax Refunds for PTET Payments
The AICPA SALT Deduction PTET Task Force provides insights with answers to frequently asked questions for practitioners and taxpayers to consider. Tax Section members can access the full set of FAQ.
FAQ on the Federal Taxation of State Income Tax Refunds for PTET Payments
The AICPA SALT Deduction PTET Task Force provides insights with answers to frequently asked questions for practitioners and taxpayers to consider. Tax Section members can access the full set of FAQ.
2024 State Tax Nexus Guide
Access this detailed guide for a broad overview of state tax nexus principles, covering definitions, history, the evolution of economic nexus, the impact of teleworking on state obligations and more.
2024 State Tax Nexus Guide
Access this detailed guide for a broad overview of state tax nexus principles, covering definitions, history, the evolution of economic nexus, the impact of teleworking on state obligations and more.
State Unrelated Business Income Tax (UBIT) Return Chart
UBIT is a tax applicable to tax-exempt organizations. Download this State Unrelated Business Income Tax Return Chart to view information by state — tax form required, original and extended due dates, automatic extension availability, form names, tax rates, links to the forms on the state websites and more.
State Unrelated Business Income Tax (UBIT) Return Chart
UBIT is a tax applicable to tax-exempt organizations. Download this State Unrelated Business Income Tax Return Chart to view information by state — tax form required, original and extended due dates, automatic extension availability, form names, tax rates, links to the forms on the state websites and more.
Additional SALT resources
Council on State Taxation (COST)
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