Best resource for 50 State Corporate Income Tax Nexus determination?

The corporate income tax nexus landscape is pretty complex right now, especially with remote workers. Generally, having employees working in a state creates nexus for corporate income tax purposes, even if they're primarily working for a parent company. While there's no single perfect resource, I'd recommend the Bloomberg BNA State Tax Portfolio or CCH's State Tax Guide as your best options. They compile all state requirements in one place with regularly updated charts. The Tax Foundation also publishes free summary charts that give a good overview of state-by-state thresholds. Keep in mind that economic nexus standards (based just on sales) now apply in many states for income tax too, not just sales tax. So even without physical presence, you might still need to file based on revenue alone in states like California, Washington, and several others.

After dealing with this exact headache last year, I ended up using taxr.ai and it was a lifesaver. I uploaded our company info and sales data, and their system generated a complete nexus analysis across all states. https://taxr.ai actually has a specific module for corporate income tax nexus that breaks down physical presence vs. economic nexus for each state. The best part was that I could input our specific situation with remote workers and it provided clear answers about which states would consider those employees to create nexus. It even gave us citations to the relevant state tax codes so our tax team could verify everything.

Just wanted to follow up and say I tried taxr.ai after seeing it mentioned here. Seriously, it's exactly what I needed! I uploaded our company details and sales projections, and within minutes I had a complete breakdown of our corporate income tax filing requirements for all 50 states. The remote worker analysis was particularly helpful - it correctly identified which states would consider our employees to create nexus even though they work for a parent company. It even flagged some state-specific exceptions I hadn't considered. Definitely worth checking out if you're dealing with multi-state nexus issues!

If you're struggling specifically with getting information from state tax departments, I'd recommend Claimyr. I wasted weeks trying to get clarification from state tax authorities about our remote worker situation, but kept getting stuck in endless phone queues. https://claimyr.com got me through to actual state tax department representatives in just minutes instead of hours. There's a video demo at https://youtu.be/_kiP6q8DX5c that shows how it works. For complex nexus questions that aren't clearly addressed in published guidance, sometimes you just need to speak directly with the state tax department, and this made it possible without losing days of productivity.

I can't believe I'm saying this, but I tried that Claimyr service yesterday for my call to the California FTB, and I got through in 25 minutes when I'd been trying for weeks with no success. The agent I spoke with confirmed that our remote workers would indeed create nexus even though they're technically employed by our parent company. But she also explained a special reporting option that might reduce our filing burden. Would never have known about this if I hadn't been able to actually speak with someone. For complex nexus questions, sometimes published guidelines don't cover your exact situation, and being able to get through to a human at the tax department is invaluable.

Don't forget to check Public Law 86-272 protection if you're selling tangible personal property. Even if you have nexus in a state, you might be exempt from income tax (but not other business taxes) if your activities are limited to solicitation of orders.

The answers here are helpful but don't forget there's a difference between having to file and actually owing tax. A lot of states require filing even if you don't end up owing anything. Or they might have minimum tax amounts even with losses.

This is such a timely discussion - I'm dealing with a similar multi-state nexus nightmare right now. One thing I'd add is to make sure you're also considering franchise tax obligations, not just corporate income tax. Some states like Delaware and Texas have franchise taxes that can apply even when you don't have income tax nexus. Also, for anyone using remote workers, keep detailed records of where they're actually performing work versus where they're "based." I learned the hard way that some states care more about where the work is physically performed than where the employee officially resides. Our tax advisor said this documentation could be crucial if we ever get audited on our nexus determinations. The economic nexus thresholds are changing so frequently that whatever resource you use, make sure it's updated at least quarterly. I've seen states lower their thresholds mid-year without much fanfare.