State Tax Handbook (2025)

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The State Tax Handbook (2025) is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. Save time by utilizing a single source of key state tax information instead of having to consult multiple sources. The Handbook is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

What Is the State Tax Handbook (2025)?

This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. This Handbook brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

The State Tax Handbook provides a comprehensive Taxes by State section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates and details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites, and taxes governed by each office. The major features of each state's revenue system are outlined in uniform arrangement making reference from state to state easy. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete state tax topics including:

• Income tax rates and alternative minimum taxes
• Bonus depreciation adjustments
• Net operating loss carryforward periods
• Related party expense addback requirements
• Annual return filing deadlines for C corporations
• Filing extensions for corporations and individuals
• Combined reporting requirements and consolidated returns
• Federal audit reporting requirements
• Pass-through entity income tax withholding requirements
• Apportionment formulas and much more

The 2025 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in late December 2024 to give practitioners up-to-date state tax information entering tax season.

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