How does "combined reporting" work?

A. "Combined reporting" is the alternative to the current system, "separate entity reporting" for corporate income tax calculation in TN. Most multi-state businesses are organized as a "parent company" and multiple subsidiaries with defined functions.

"Separate entity reporting" states require each separate entity (parent or subsidiary) that conducts business in the state to file its own income tax return. This type of reporting leaves the door open for businesses to transfer their income from one subsidiary in a state that would tax it to another subsidiary in a state that would not tax it. "Combined reporting" states require businesses that operate in their state to file one tax return combining the income and expenses of the parent company and all its subsidiaries that operate in the same "unitary" business.

The income is then apportioned among the states according to a formula that includes factors for payroll, real estate and sales. More.

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