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[ardi600]

if a corp is incorporated in state A, to do business in other states i believe it has to be registered as a foreign corp. At least that is true with the states i have worked with. now, are all income subject to taxes in state A, or the corp has to file different state returns for other states that it generated income from? the way i handle this, is usually to see if the corp actually has a place of business in other states. any inputs?

[ChEAr$]

if a corp is incorporated in state A, to do business in other states i believe it has to be registered as a foreign corp. At least that is true with the states i have worked with. now, are all income subject to taxes in state A, or the corp has to file different state returns for other states that it generated income from? the way i handle this, is usually to see if the corp actually has a place of business in other states. any inputs?

Yes to filing in other states, using the three point weighted allocations.

[MichaelG]

It depends

"Doing business" can mean different things and does not necessarily trigger registration or tax filing/payment in different states. You will need to research the requirements of each state where they are "doing" business to determine whether or not they have created nexus.

Each state can also have different apportionment formulas. Most states use some variation of a three-factor (sales, property, and payroll) formula. Some states use a double-weighted sales factor, others do not. And states often use different apportionment formulas for different types of business.

Finally, don't forget that different states have different types of business taxes - not necessarily based on net profit. Be sure you research this as well.