On October 30, 2017, RYP’s State and Local Tax Practice published the “New England Combined Filing Guide” in State Tax Notes (Vol. 86, No. 5). In this substantial piece of work, authors Kathryn Michaelis, Chris Sullivan, Dave Davenport and Mary Peterson analyze the combined filing rules among the six New England states, including a multistate comparison of issues relating to composition of the combined group, calculation of the combined tax base, key apportionment issues within the combined group, and other material issues among the six states.
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