SALT cap workarounds: Accounting by pass-through entities
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract digital landscape or soundwaves
Resources

SALT cap workarounds: Accounting by pass-through entities

8 months ago · 174.3 KB Download

FIRM MEMBER

EXCLUSIVE

Resource

available

The CPEA is receiving inquiries from our members related to how pass-through entities (e.g., partnerships, S corporations, LLCs) should account for state and local income taxes (SALT) related to efforts by many states to enact legislative workarounds to the federal tax policy that limits SALT deductions on individual federal tax returns. This report provides the CPEA’s position on the accounting by pass-through entities for these SALT cap workarounds.

Download the CPEA Report – SALT cap workarounds: Accounting by pass-through entities

File name: cpea-report-salt-cap-workarounds-accounting-by-pass-through-entities.pdf

Reserved for CPEA members

Already a Center for Plain English Accounting member?

Log in with your AICPA account
 
Forgotten email
Forgotten password

Not a CPEA member?

Discover the benefits of AICPA membership and Center for Plain English Accounting firm membership. To gain access to exclusive content, your first step is to join the AICPA.

Related content