Introduction to Preparing New York Income Tax Returns for Businesses
Learning objectives

After completing this course, the learner should be able to:

  • Recognize facts about New York State's overall economy, tax revenue, and spending budget
  • Associate the New York State rules regarding entity classification with the related business tax structure for that classification
  • Identify which New York State tax forms are applicable to certain business tax filing requirements
  • Identify various other tax types associated with business tax returns
  • Identify and describe major New York State adjustments
  • Calculate New York taxable income and tax due
  • Identify and calculate the correct New York apportionment by entity and tax type
  • Define the process and various filing rules for filling out New York corporate and pass-through tax return forms
  • Associate and tie out calculations and amounts from supporting schedules with the key numbers reported on main summary New York tax forms
  • Identify New York's rules for the pass-through entity tax election
  • Apply best practices for utilizing New York State instructions effectively when preparing returns
  • List due dates, extensions, tax payments, and e-filing requirements
Heather Luttrell headshot

Instructor bio

Heather is a CPA in the states of Tennessee and Georgia with 17 years of experience in corporate income tax. She began her career with PwC in Atlanta, where she practiced income tax accounting and compliance for clients in a variety of industries and served as an instructor for national ASC 740 associate series training. Heather has served as the tax director for public companies, including Regal Entertainment Group and, most recently, Scripps Networks Interactive. She holds a bachelor’s degree in business administration and a master’s degree of accountancy from the University of Tennessee.

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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