Using CCH IntelliConnect to Conduct State Tax Research April 28, 2016

Transcription

1 Using CCH to Conduct Research April 28, 2016 Presented by John Payne Research Consultant Thank You! Thank you for participating in today s CCH Webinar. If you need technical support during today s program, please call Please check out additional programs at CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

2 Getting the Best Audio Experience The primary audio connection for today s program is streaming via your computer. However, if you prefer - or if you are on a slow internet connection which may affect your sound quality (or the sound quality via your computer is just not good enough), you can access the audio via your phone using the dial-in information located in the Connection Instructions that were ed to your site. As audience members, you will be in a listen only mode throughout the program, for those who have connected to this seminar via the telephone, and are listening on a speaker-phone that has a mute or mic-off button, it s usually a good idea to press that button, since some units will clip off the incoming sound when they detect conversation. Webinar Instructions Please follow along with our presenter during this program using the presentation materials included in this package. If you have questions during the webinar, you can them to seminars@wolterskluwer.com and they will be passed along to our presenter for response during the Q&A session at the end of the CPE Certificate of Attendance Process Automated Online You will be able to retrieve your CPE certificate for participating in this seminar online and print it and save it right at your desktop after today s seminar. If you are registered to receive a CPE certificate, at the end of today s program, you should return to to retrieve your certificate. The certificate is found along the right hand side of your screen when you close your window at the conclusion of the program. You'll need the three attendance check items you record during the program on the Attendance Validation Form on the following page please keep this for your files CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

3 Attendance Validations Using CCH to Conduct Research April 28, 2016 At three different points during today s webinar, the program moderator will state a piece of information that you are required to have in order to verify your participation in today s program. We have provided three numbered lines below for recording this information 1) 2) 3) 2016 CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

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5 About Our Speaker John Payne Research Consultant This presentation and these materials are designed to provide accurate and authoritative information in regard to the subject matter covered. This presentation and these materials are provided solely as a teaching tool, with the understanding that the publisher and instructor are not engaged in rendering legal, accounting, or other professional service and that they are not offering such advice in this presentation and these accompanying materials. Practitioners should always determine and incorporate all of the material facts and circumstances that apply to a particular situation and conduct the necessary research to determine whether any new statutory or regulatory requirements are relevant and should be applied. If legal advice or other expert assistance is required, the service of a competent professional person should be sought. John is a Research Consultant for Wolters Kluwer. John conducts training and consulting sessions on, Accounting Research Manager, and ClientRelate. John joined CCH in 1986 and brings over 28 years of experience to software and publishing to tax and accounting professionals. During this time he has worked with customers within the national support group, installing and implementing tax return software (including the initial implementation of networking setup), transitioning customers from print to electronic research, and the incorporation of integration between research and compliance software. John is involved in providing strategies and best practices for conducting tax and accounting research and in the development of customer training guides. John is a Microsoft Certified Professional. Thank You! 2016 CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

6 UPCOMING WEBINARS April 2016 Fri 29 Code Sec. 83 and 83(b) Elections: Tax Planning for Closely Held Businesses Steven Siegel, J.D., LL.M. (Taxation) Thank you for attending today s CCH Webinar! Please check out additional programs at CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

7 UPCOMING WEBINARS May 2016 Mon 2 Tue 3 Wed 4 Thu 5 Tangible Property Regs: Apply Repair Regs to Real Estate Landlord or Tenant Lease Situations U.S.-Canada Tax Planning for Closely Held Businesses Income Taxation of Trusts and Estates Financial Products Tax Building Blocks: Mandatory Application of Code 475 to Securities Dealers and Elective Application to Securities Traders, Commodity Dealers, and Commodity Traders Eric Wallace, CPA Robert Misey, J.D., LL.M., M.B.A., and Michael I. Atlas, CA, CPA, TEP Steven Siegel, J.D., LL.M. (Taxation) Annette Nellen, CPA, CGMA, Esq. Thu 5 Statute of Limitations on IRS Assessments Robert Misey, J.D., LL.M., M.B.A. Fri 6 Tax Planning with Captive Insurance Companies for Closely Held Business Owners Robert Bertucelli, CPA, CFP, CLU Thank you for attending today s CCH Webinar! Please check out additional programs at CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

8 UPCOMING WEBINARS May 2016 Mon 9 Tax Planning with Life Insurance Steven Siegel, J.D., LL.M. (Taxation) Tue 10 Tax Issues in the Equine Industries Robert Misey, J.D., LL.M., M.B.A. Wed 11 Using CCH to Conduct International Tax Research John Payne Thu 12 Fri A: Taxpayers and Costs Subject to the UNICAP Rules under Code Sec. 263A The Basics of Basis for S Corporation Shareholders Eric Wallace, CPA Tony Nitti, CPA, MST Mon 16 Ethical Issues for Tax Professionals James Hamill, Ph.D., CPA Tue 17 SSARS 21 Revisited: Lessons Learned from the Busy Season Alan Anderson, CPA Thank you for attending today s CCH Webinar! Please check out additional programs at CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

9 UPCOMING WEBINARS May 2016 Wed 18 Residency Rules in New York: Tax Issues and Audits Timothy Noonan, Esq. Thu 19 Fri 20 Taxation Issues for Homebuilders (Half-Day Course) What CPAs and Tax Preparers Must Know About Trust Instruments Eric Wallace, CPA Robert Keebler, CPA Mon 23 Section 199 Domestic Production Activities Deduction: Understanding and Maximizing a Broad Deduction James Foster, J.D. Tue 24 Taxation of Foreign Interests in U.S. Real Property: Planning for Acquisitions, Continuing Operations, and Ultimate Dispositions Robert Misey, J.D., LL.M., M.B.A. Wed 25 The Job of the Corporate Controller in Today s Environment Part 3: Regulatory Compliance and Risk Management Issues and Responsibilities for the Controller Miles Hutchinson, CGMA Thank you for attending today s CCH Webinar! Please check out additional programs at CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

10 UPCOMING WEBINARS May 2016 Thu 26 Handling an IRS Collection Case in 2016: From Initial Call to Offer Acceptance (Full-Day Course) Eric Green, Esq. Tue 31 Understanding the Federal Gift Tax Steven Siegel, J.D., LL.M. (Taxation) Thank you for attending today s CCH Webinar! Please check out additional programs at CCH and its affiliates. All Rights Reserved 4025 W. Peterson Avenue, Chicago, IL

11 PRESENTATION

12 Using CCH to Conduct Research Presented by John Payne, Research Consultant Program Topics Use various different methods of keyword searching to answer state tax questions Browse the Reporters Using Smart Charts to begin state specific or multistate tax research Get timely coverage of news and legislation on state tax topics 2 CCH Webinars Using CCH to Conduct Research

13 Learning Objectives Identify the different methods of keyword searching Understand how to effectively browse the Reporters to answer state tax questions Describe how Smart Charts can assist with state specific or multi-state tax research Access and track timely coverage of news and legislation on state tax topics 3 Conclusion CCH Webinars Using CCH to Conduct Research

14 Program Evaluation and CPE Certificate Reminder! You should complete the evaluation, enter your attendance validation codes and download your CPE certificate immediately after the program concludes. Simply close the window and return to to retrieve your certificate. The certificate is found along the right hand side of your screen when you close your window at the conclusion of the program. If you don t have time to complete those steps now, you can always retrieve your CPE certificate at a later time. Simply log into your My Dashboard area of to validate your attendance and print your certificate. 8 Attending as a Group? If you are attending as a group and have not yet purchased CPE certificates for all of your staff attending, please do so now. The group leader should return to their order to register and purchase the additional certificates at The ability to purchase additional certificates for this class will end tomorrow. If you need assistance, please cchwebinars@commpartners.com, or call toll free CCH Webinars Using CCH to Conduct Research

15 Thank You for Attending Today s Program 10 CCH Webinars Using CCH to Conduct Research

16 SUPPLEMENTAL MATERIALS

17 Research Using CCH to Conduct

18 Introduction Get to the bottom line of state tax law in record time. Learn how to utilize the State Reporters to gain a complete and current picture of state tax law. This course will teach you how to increase your research efficiencies in gaining quick access to authoritative content and practice tools to streamline your research. Continuing Professional Education This course qualifies for 2 hours of Specialized Knowledge & Applications credit. Objectives After attending this course, you will be able to: Identify the different methods of keyword searching Browse the State Reporters Use Smart Charts to begin state specific or multi-state tax research Access timely coverage of news and legislation on state tax topics Keys Quick reference to the key aspects of a particular function Tip Best practice tips and shortcuts Icon Legend Notes Write Informational notes about functions Steps or information to write down Caution Important warnings about a function Movie Video clips with additional training tips Training & Consulting Page i Rev. 09/29/2015

19 Table of Contents Logging into... 1 Content Description... 2 Tax News, Journals and Newsletters Setting up your Workspace... 4 Tracker News... 4 CCH Client News... 4 My Favorites... 5 Practice Areas... 5 Search Methods... 6 Research Using Smart Charts... 7 Keyword Searching Scenario Corporate Income Tax Targeting Specific State Content to Search Document your Findings Document Notes Tab Search All Content/Selected Practice Areas Cross Filters CCH Browser Search Scenario Sales Tax Citations Citator Titles A-Z Tools/Smart Charts Tax Calendar Local & Sales Taxes Apportionment Planner Sales Tax RADAR History Appendix A Finding Your Answers Appendix B Training & Support Page ii Rev. 09/29/2015 Training & Consulting

20 Logging into provides you with all of the research tools you will need to find just the right information for your business need and several ways to access your content. Log In Go to and enter your login information. CCH Browser Search CCH Browser Search is one of the many ways we make it easier and faster to find authoritative, current and accurate answers and analysis in your everyday research. This new feature instantaneously sends search engine queries through your Wolters Kluwer, CCH subscriber content, delivering the answers directly to the results page of your favorite search engine, such as Google, Bing or Yahoo! directly on your results page. Go to to download the browser plug-in. CCH Mobile CCH Mobile provides convenient access to research, news and information directly from your mobile device. CCH Mobile will keep you connected with CCH content, news and information immediately from accessing the most current federal and state tax news from CCH s premier editorial content anytime and anywhere you need information. Go to your mobile app store and search for CCH Mobile CCH Direct CCH Direct allows you to access the powerful research tools provided by directly through a desktop application. Use CCH Direct to find the tax documents you need quickly, wherever you are, and whenever you need them. Go to and enter your login information. Logging into Page 1

21 Content Description Tax News, Journals and Newsletters Under this heading you will find many of the daily news services, newsletters and authoritative journals covering issues related to federal, state, international taxation, and much more. Items related to state tax include: Day, Review, Journal of ation and other state and local tax news alerts. Located under this heading are various products and services related to state taxes, including the Reporters and the compliance libraries for corporate and personal income, sales and use, and property taxes. Other features include the Smart Charts, tools, practice aids and archived materials dating back to Reporters The CCH Reporter series consists of separate reporters for each of the 50 states plus the District of Columbia. Topically arranged by tax types, the Reporters contain in-depth explanatory materials written by CCH state tax experts, as well as primary source materials such as laws, regulations, cases, and rulings. Smart Charts provide quick answers on a variety of tax types, including income, franchise, sales, and property taxes. *Multistate Business Income Tax Research and Compliance Manager The Multistate Business Income Tax Research and Compliance Manager provide the most comprehensive, timely and accurate information relevant to corporate income. The interactive charts and tools in Multistate Business Income Tax Smart Chart and Tools library provide a wealth of "practice-oriented" state tax information for businesses. The collection includes critical information on IRC conformity, state/international tax issues, e- filing requirements, electronic funds transfers, legislative developments, compliance news, and much more. *Multistate Sales Tax Research and Compliance Manager The Multistate Sales Tax Research and Compliance Manager consist of separate sales tax guides for each of the 50 states plus the District of Columbia. Each guide covers sales and use tax matters in the jurisdiction and includes editorial content such as explanations, annotations and head notes, as well as the full text of sales-tax related statutes, regulations, cases, rulings and other state releases. Smart Charts are provided on a variety of topics, legislative developments, forms and instructions and the Sales Tax RADAR tool. In addition, commentary from recognized tax experts is included on various topics. *Multistate Property Tax Research and Compliance Manager The Multistate Property Tax Research and Compliance Manager provide the most comprehensive, timely and accurate information on property tax issues for all 50 states and the District of Columbia, and a comprehensive suite of Property Tax Smart Charts and Tools. The charts provide quick and reliable answers to a host of property tax questions, and the tools include an assessor finder, depreciation tables, and a legislative developments tracker. Page 2 Content Description

22 Smart Charts The Smart Charts provide information on a variety of topics including corporate and pass-through income tax, personal income tax, franchise tax, sales and use taxes, property and other taxes, as well as unclaimed property for all 50 states, plus the District of Columbia. Practice Aids The products in this title are designed to assist you with specialized types of information contained in the State Tax Reporter series and the Multistate Guides. Included are several titles that provide the user with access to detailed information on recent legislative activity, as well as full text of pending and enacted legislations. CCH also includes a Legislative Development Smart Chart and Federal & Current Developments Smart Chart under the Tool/Smart Chart Practice Area: Legislative Smart Chart gives us all the legislative developments on a per state basis. Other Practice Aids include: (1) Client Letters, which address hot state tax topics in an easy-tocustomize format for users to send to their clients; (2) an official state tax law hierarchy for each state; and (3) for some users, a presentation of law and regulations for each state arranged by tax type. Archives This title includes archived versions of all state tax laws and regulations dating from 1994 through the year prior to the current calendar year. Each year s archive contains the final version of every tax-related statutory and regulatory provision as it existed at the end of that year. Topical Indexes This area contains the topical index for: Reporters Multistate Corporation Income Tax Guide Multistate Sales Tax Guide Multistate Property Tax Guide *Publications depend on subscription. Content Description Page 3

23 Setting up your Workspace Tracker News The Tracker News feature allows you to prominently display headlines for current articles related to subjects you want to follow. Each morning you will receive an with a list of the new articles posted to your Tracker News tab that day. Each article in the message will provide a brief summary and a link to open the article in. Let s customize your news tracker delivery options and narrow the tracker search to a specific document type or other editorially-defined criteria within a subject area. Tracker News CCH Client News CCH Client News helps you easily track important tax-related news by industry. Client News allows you to customize specific news channels for your clients to pulling stories that pertain to the specific industries and jurisdictions in which they operate. Client news allow you the ability to share the daily or weekly news feed with your clients letting them know new developments that are only pertinent to them. From the Quick Bar, select CCH Client News and Create New Channel to setup specific news for your client. Your CCH Client News will appear on the Home Tab next to Today s Federal & News Highlights. Page 4 Setting up your Workspace

24 My Favorites My Favorites saves specific content areas that you search or browse frequently. Browse to the publication or reporter you would like to add as a favorite and click on beside the desired product. Once you have content within your Favorites, you can manage the order with Manage Favorites. My Favorites Practice Areas In addition to browsing and searching all of the content within the Practice Areas included within your subscription, you can create customized Practice Area(s) profiles that contain only specific areas of userselected content. For example, you can create a Practice Areas profile that contains only Federal Tax content, give it a unique name, and then quickly select it from the "Search/Browse" drop-down menu. To create a Practice Areas Profile, click on the Practice Areas link located on the Navigation Bar or the Practice Areas link located above the Browse Tree. Practice Areas Setting up your Workspace Page 5

25 Search Methods When conducting planning research, there are several methods to use to answer your issue. Depending on what information you have and how you conduct research. Keyword Search, allows you to search your entire subscription or specific content and then filter to the appropriate area. Citation Search, when you have the specific cite of a document, i.e. Code section, ruling, etc. Titles A-Z, when you want to view an alphabetized list of your publications by title in your subscription. The method you choose, whether you begin with a keyword search, a citation, or with a general topic, will depend largely on the information you have at the start of your research. Research Scenario: ABC Corporation needs to gather information on allocation and apportionment for Illinois. They would also like to compare the Illinois laws with other states, i.e. who follows the UDITPA, Uniform Division of Income Tax Purposes Act. We will use allocation and apportionment as our keywords. Page 6

26 Research Using Smart Charts Smart Charts enable you to conduct multi-jurisdictional state tax research quickly. Located within the Tools/Smart Charts section, a variety of state tax Smart Charts are available to help you efficiently resolve a variety of state tax issues in three simple steps: 1. Select your tax topic or topics 2. Select your jurisdiction(s) 3. See Results on results tab You ll receive a Smart Chart that puts all the answers you need at your fingertips, including topical research with links to deeper explanations and primary source materials. Business Income Tax (including pass-through entities) Income Tax E-Filing Income Tax Electronic Funds Transfer (EFT) Personal Income Tax Franchise Tax Property Tax Sales and Use Tax Multistate Income Tax Multistate Business Income Tax A-Line-D Multistate/International Unclaimed Property SST ability Matrices Healy & Schadewald s Annual Revenue Department Surveys Yetter s Drop Shipment Survey Smart Charts Research Scenario: ABC Corporation needs information on allocation and apportionment for multiple states, specifically on UPITPA. Research Using Smart Charts Page 7

27 For this example, we will use Smart Charts. Click on the link for Smart Charts from your Favorites. From our state scenario, we need a chart that displays the UDITPA conformity in a state-by-state basis. Expand Business Income Tax Expand Allocation and Apportionment Place a check in the box next to UDITPA Conformity Click on the Select Jurisdictions tab and select all states. Page 8 Research Using Smart Charts

28 Click on the Results tab Now we have a chart that ABC Corporation will be able to reference. Chart Options Open my charts allow you to open a saved chart. Print your chart. Save your chart at CCH, each time you open the chart will update with current information. You can also save your chart within your Research Folders. your chart. Export your chart to Word or Excel, links for Citations and CCH paragraphs will go live. Allows you to view your chart in matrix view and highlight any updates to your chart. Research Using Smart Charts Page 9

29 Saving Smart Charts to Research Folder When saving your smart charts, you will have an option to save to a Research Folder. You can create a new folder or place the smart chart into an existing folder. We will create a new folder by naming it UDITPA Conformity, click on Add New button. The folder has been added, click OK Individual State Smart Charts Single State Smart Charts provide fast answers on a variety of topics including corporate and pass-through income tax, personal income tax, sales and use taxes, property and other taxes, as well as unclaimed property. Single State Smart Charts are located under each individual Reporter and they can also be found under Tools/Smart Charts es. Use the Smart Charts to find quick answers related to your research issue and then follow the links to review the fine points of the laws and all related research materials. Page 10 Research Using Smart Charts

30 Keyword Searching There are two primary methods to keyword search your content. You can search by: Selected Content Within the Browse tree you can select the publication(s) that you would like to search. Just click the check box next to the publications you would like to search in, type in your search term and click Search. This will search all of the content selected. All Content/Selected Practice Areas After logging in you can search your entire subscription by entering terms in the Search box and clicking Search. This will allow you to look at your entire subscription by document, by publication, practice tools, a specific library, or jurisdiction. Searching All Content will allow you to search and locate Productivity Tools and Smart Charts that may be relevant to your research. Keyword Searching Page 11

31 Scenario Corporate Income Tax Targeting Specific State Content to Search We will select the Illinois Reporter from our Favorites. We will use allocation and apportionment as our keywords, click Search. Search Results List Changing Your Search Scope You have multiple options to search specific content, your search results, and the document in view, or tax citations. The following search modes are available from the Search Bar. All Content searches all of the content in your subscription (default) Explanations searches only explanations in your content Select Practice Area searches just the content areas created Within Results searches just the results from the active search tab Selected Content searches just the items you have selected (i.e. checked the box) within Browse tree Within Document searches just the active document on the screen Citations searches for documents using a complete citation All notes searches your notes saved in your documents or colleagues documents shared with you Page 12 Scenario Corporate Income Tax

32 Search Results List Your search results list can be sorted by Document Type, by Relevance, Most Recent or can be filtered by a Date Range. Document Type View Document Type automatically displays in the search results, including explanations, laws, regulations and more. While the top three relevant search results for each document type will appear under a document type heading, you can easily view the entire list of relevant results for each document type by clicking View All. You can also sort your results by Most Recent while in the Document View. Relevance/Most Recent You can select to view the results by Relevance or by Most Recent. To use this option, remove the check mark from the Categorized View box, which appears on the search results list in the top right corner. Filter by Date Range You can select Date Range to filter by date. Select Date Range and use the drop down to select the range you need and enter the dates in the date fields. Select the general time frame (Any Day, On, Before, After, From/To) and then add the dates. Search Using Filters The left pane lists the filters you can apply to narrow your results to documents of interest. When applicable the following filters will appear: Filters Document Type Allows you to sort your search results into specific categories by document. Tools/Smart Charts Allows you to narrow your results to just the practice tools, such as interactive research aids, smart charts and calculators that were located by the search. Library Lists your results by publication so that you can see where your results are located within the publications in your subscription. Courts Filters your results by tax court. Type Filters your results by state tax topic. Jurisdiction Gives you the ability to cross filter by federal, state and international information. This is helpful to further narrow and focus your results on a particular area of interest. will remember which filter you use based on last use. For example, if you had selected the by Document Type filter first in your previous search, the by Document Type filter would be the filter opened by default the next time you search. Scenario Corporate Income Tax Page 13

33 From our Result List, open the explanation from the Illinois Reporter, , Illinois, Allocation and Apportionment. This document gives us our information we need on how much to allocate and apportion their income. The Document Tray is a quick way to set aside documents for easy printing and saving. Use the functions at the top of the right pane. Click on Send to Tray to hold our document while we continue to research. State Related Information Related Information is a unique functionality of. This innovative functionality supports an efficient process for complete research within individual Reporters and among various state publications. It ties together related documents and related topics. The Related Information-All States located documents from other states on the same topic. From our document , Illinois, Allocation and Apportionment, jump to all related links in the same state, or move from your starting point in one state to the same topic in another state. Let s find a Statue that will give us the rules related to business income or persons other than residents. Click on the Statues button for a list. Page 14 Scenario Corporate Income Tax

34 The enacted law, Sec. 304, Illinois, [35 ILCS 5/304] Business income of persons other than residents, is just what we are looking for. This first paragraph talks about the apportionment factor. Place this document in the Document Tray. Additionally, we would like to locate a recent Illinois Supreme Court case related to our subject. Returning to our Illinois Allocation and Apportionment document (still open on the tab), we will click the Cases link. From the list, click on the Meadwestvaco v. Illinois Dept. of Revenue, 553 U.S. 16. With the case displayed, you can locate the history of this case, and other related cases. To do so, click the Citator link on the Quick Bar. The Citator will help you to determine whether a case or ruling is still current, whether there are any other cases or rulings on the same point of law that should be considered, and whether the ruling in the case is still good. The Citator also lists court cases and rulings that significantly comment on a cited case or ruling. It shows all paragraphs where a cited case or ruling is annotated. It also provides citations to cases and rulings that have been superseded by or may supersede your case or ruling. Return to the case, and add it to your Document Tray. The documents that you add to the Document Tray during a research session are available until you log off. When you click the Log Out button a message will display asking if you want to save the documents in your Document Tray. Scenario Corporate Income Tax Page 15

35 Document Path The Document Path link will show you the path to where the document resides within your subscription. You can see your document in context and what topic or area of law your document is located and find additional information regarding your document. Viewing Previous/Next Document in a Publication After performing a search or browsing for content in, you can easily access the documents in a publication that are nearby (i.e. come before and after) the document you have displayed on your screen. Increased Functionality for Documents Opened in a New Window Once a document is opened into a new window, the relate buttons are active, notes can be added, and highlighting of text can be done. Document your Findings Research Folders As we researched our issue, we have placed documents into the Document Tray. Now that we are finished, we would like to take our documents and save or print them for our files. We could also add them to the Research Folder on CCH so they will automatically be updated. From the Document Tray, select the documents you want and click on Save/ , Print or Move Selected Documents. Once we select our documents to move to a Research Folder, assign a name to the folder, and click OK. If you already have a Research Folder created, select the folder from the list of the left. Page 16 Scenario Corporate Income Tax

36 Shared Research Folder With, you can share a Research Folder you have created with selected colleagues. Sharing a Research Folder allows greater collaboration while performing research. Sharing a Research Folder with colleagues allows them to view the documents contained in the folder. Depending on the share settings you assign to a folder, colleagues can add documents to the folder or just read documents in the folder. Research Folders Share will all colleagues or selected colleagues Access levels can be different for each colleague Ownership of folders can be transferred Owners can determine expiration date for folder sharing Groups can be created Document Notes Tab The Document Notes tab allows you to view all of the notes and highlights you have saved to documents in the past. If you participate in shared Research Folders, you can also see notes from your colleagues on this tab. Use the filters below to narrow down longer lists of annotated documents. You can also search the text of your notes by typing terms into the search box and clicking the Go button. Notes & Highlights Preserved within documents even after document updates Are shown in documents you Save, Print or The Notes attached to highlighted text are footnoted at the bottom of the actual page containing the highlighted text Notes can be applied to entire document Notes can be displayed on the left side of screen Scenario Corporate Income Tax Page 17

37 Search All Content/Selected Practice Areas Search your entire subscription by entering terms in the Search box and clicking Search. By searching everything in your subscription, you have confidence that you will not miss a potentially important document. We will use our state scenario: You need to know about allocation and apportionment in Illinois. Key in allocation and apportionment and click Search. Your search results will appear in the right pane. The left pane will reflect the filters you can apply in order to narrow your results to documents of interest. Search Results Page 18 Scenario Corporate Income Tax

38 Cross Filters The filters can be used independently of one another but all of the filters can also be used as a cross filter with each other. This means that you can filter your results using as many of the filters as you would like which will help you arrive at your answer even faster. To apply more than one filter simply click on each filter located on the left side pane as you normally would. You can select one filter from each filter category. For example, we can use cross filters to retrieve documents dealing with allocation and apportionment issues in Illinois only. First, narrow by jurisdiction to Illinois: Cross Filters By Jurisdiction Scenario Corporate Income Tax Page 19

39 We can now apply an additional filter for Type: Corporate Income Apply the Library Type filter: Reporter. And apply the Document Type filter: Explanations To remove filters, click on the X located on the top of the right hand pane on the screen. You can uncheck one or more of the filters and will automatically adjust your results. Page 20 Scenario Corporate Income Tax

40 CCH Browser Search The most recent addition to the platform, CCH Browser Search will change the way you search the Web. A FREE installable browser add-on, this new feature instantaneously sends search engine queries through your Wolters Kluwer, CCH subscriber content, delivering the answers directly to the results page of your favorite search engine. No logging in and no more alternating between research tools! You will become more efficient by considering both public and professional sources at once saving you time and money. CCH Browser Search is one of the many ways we make it easier to find the insights and analysis you need leading to faster answers and better results. Run your search in Internet Explorer, Chrome, or Firefox. We will search for allocation and apportionment. Click Display search results to see your content from. Click on View all results on. This will log you into your subscription and give you a Result List of all the documents. Once in, you have a couple of ways to view the documents that interest you. You can use a search within a search and the filters in the left pane to narrow to the area you would like to see. CCH Browser Search Page 21

41 From the Search/Browse bar select within results and type in Illinois. You list narrows to documents that contain allocation and apportionment and Illinois. You can narrow your documents by using the filters in the left pane by clicking on the plus sign to open the filters. When applicable the following filters will appear: Document Type Allows you to sort your search results into specific categories by document. Tools/Smart Charts Allows you to narrow your results to just the practice tools, such as interactive research aids, smart charts and calculators that were located by the search. Library Lists your results by publication so that you can see where your results are located within the publications in your subscription. Courts Filters your results by tax court. Type Filters your results by state tax topic. Jurisdiction Gives you the ability to cross filter by federal, state and international information. This is helpful to further narrow and focus your results on a particular area of interest. Filters will remember which filter you use based on last use. For example, if you had selected the by Document Type filter first in your previous search, the by Document Type filter would be the filter opened by default the next time you search. Go to to download the browser add on. Page 22 CCH Browser Search

42 Scenario Sales Tax We will select Sales and Use from the Maryland Reporter in our Favorites. We will use janitorial services as our keywords; click Search. From our Result List, open the explanation Maryland Reporter, , Maryland Services. This document gives us our answer regarding janitorial services and when a company may need to pay tax. Also, a great example especially for janitorial services is included. We will start to compile our documents in the Document Tray. Before sending to the Tray, we can highlight and annotate the portion of the document relevant to our research. The Document Tray is a quick way to set aside documents for easy printing and saving. Use the functions at the top of the right pane. Click on Send to Tray to hold this document while we continue our research. State Related Information Related Information is a unique functionality of. This innovative functionality supports an efficient process for complete research within Multistate Tax Guides and individual Reporters. It ties together related documents and related topics. Scenario Sales Tax Page 23

43 From our document , Maryland, Services, jump to all related links in the same state, or link to the same topic within another state. Links to related documents within the state you are searching provide easy access to related explanations, statutes, regulations, cases and rulings from every document. The Related Information-All States located documents from other states on the same topic. Click on the Statutes button to jump to the Statues related to this explanation. We can search within the results to get to the definitions document. For a further definintion on janitorial services click to open Maryland Reporter, Sec , Maryland, Definitions. This gives us information regarding what are janitoral services. Let s place this in our Document Tray. Now we can decide what to do with our documents, move to a research folder, save, print, . Page 24 Scenario Sales Tax

44 Citations The quickest way to locate a document is to search for it using the citation of the document if you know its exact citation format. You can use the following steps to retrieve a document by citation number: Our scenario is we have a California Regulation 1706, related to drop shipments, and we need to know the true definition of drop shipment. Retrieve California Regulation Click on the Citations link in the Quick Bar. 2. On the left side, select the library for the document you want to retrieve. Continue to click on the categories until you have located the document type you are looking for; we will retrieve California Regulation When you select a category, the templates for that category appear on the right. 4. Scroll through the templates to find the correct one for your cite. 5. Type the document number or citation in the template boxes. 6. Click Search. Within the regulation, we see the definition of drop shipment, so let us highlight that area and place the document in the tray. At the top of each set of citation templates, you will see a free form citation box. If you know the entire citation format for the document you can type or copy and paste the complete citation in the box to retrieve the document. Citations Page 25

45 We will also need a detailed explanation, so from the related information buttons, click on CCH Explanations. Open the explanation California, Drop Shipments. The first paragraph gives us exactly what we need. California Explanation Again, we can move directly to the document tray, research folder, save, , or print the documents. Page 26 Citations

46 Citator The Citator will help you to determine whether a case or ruling is still current, whether there are any other cases or rulings on the same point of law that should be considered, and whether the ruling in the case is still good. The Citator also lists court cases and rulings that significantly comment on a cited case or ruling. It shows all paragraphs where a cited case or ruling is annotated. It also provides citations to cases and rulings that have been superseded by or may supersede your case or ruling. We know of a case related to janitorial services in New York, involving Allied New York Services. By document on screen We search for Allied New York Services (for reference it is ), this paragraph number can be used in Citations to find the case too). In the search results is a case in New York, New York Sales Tax Guide, In the Matter of Allied New York Services, Inc. v. James H. Tully, Jr., et al, Appellate Division of the Supreme Court of New York, Third Department, , (Jul. 23, 1981). With the document displayed click on Citator, this will give you the history information for that document. Check Citator Citator Results Citator Page 27

47 Titles A-Z Use the Titles A-Z command to look up titles in your subscription contents using an alphabetical index or conduct a search for terms within a title. Search for a specific publication by name. You can then select a title to quickly view the expanded contents of the title within the Browse tree. Grayed out titles indicate publications outside of your selected practice areas. Search for a specific publication by name. You can then select a title to quickly view the expanded contents of the title within the Browse tree. Page 28 Titles A-Z

48 Tools/Smart Charts Tools, such as Smart Charts, calculators, tables, and toolkits, are now easier than ever to access. From the Quick Bar: 1. Click Tools/Smart Charts on the Quick Bar. 2. Click on the + icons on the tree to expand the categories until you locate a Practice Tools you want to open. 3. Click on the Tool and the tool will open in a new window. From Browse: 1. Click Tools/Smart Charts from the Browse tree. 2. Click on the + icon next to the library where the tools resides. 3. Continue expanding items until you locate the Practice Tool you want to open. 4. Click on the Tool and the tool will open in a new window. Tools/Smart Charts Page 29

49 Tax Calendar Use the Tax Calendar to create a customized calendar of federal and state tax due dates. Save the calendar to your CCH Favorites list, or export the list of due dates to Microsoft Outlook. The program finds the due dates for the tax types and jurisdictions you specify and then displays these dates, along with filing instructions, in an easy-to-read format. Select the Tax Types by clicking the down arrow and placing a check in the box next to the tax type and click Apply. We will select Corporate Income/Franchise and Sales & Use. Select the Jurisdiction(s) you would like and click Apply. We will Select All. Select your Tax Year End and click Apply. We will use December which is already selected, so our calendar automatically appears. To see what Tax Type for what Jurisdiction is due, just select the tax type on the date you would like to see. We will select Corporate Income/Franchise on June 17th to see what jurisdictions are due. Calendar Options List allows you to format the calendar in a list. Sync allows you to sync the calendar with your Outlook Calendar and you can create an additional calendar in Outlook. allows you to send the calendar in several formats, XLS, DOC, PDF, HTML, ICAL. Print allows you to print your calendar. Export allows you to save/export your calendar in several formats, XLS, DOC, PDF, HTML, ICAL Page 30 Tools/Smart Charts

50 Local & Sales Taxes Under the Sales & Use Taxes, Local Taxes, you have new charts in Administration, Range of Rates, Local Taxes Imposed, and Tax Base. Following is the chart for Local Taxes, selecting the Range of rates. Apportionment Planner The Apportionment Planner is an interactive planning resource to help tax practitioners meet the challenges of addressing income tax issues with multistate business operations. The Tool will calculate standard state apportionment formulas and any special apportionment formula for manufacturers, as well as provide research links to explanations in the Multistate Corporate Income Tax Guide. Launch the Planner from the Multistate Business Income Tax Smart Charts and Tools. Page 31

51 As you start to answer the questions, click the Next button. Select your States. Select your formula. Enter your apportionment factor amounts. Apportionment percentages displayed. Download to save your results. Page 32

52 Sales Tax RADAR Sales Tax RADAR provides simplified access to an online research tool for sales tax rates and decisions. RADAR provides up-to-date rate and taxability detail at a customer s fingertips and includes highly desired capabilities such as the ability to customize views based on physical locations and SKUs (Taxability Module Only). The sales tax rate can be delivered by, Postal Code (5 digit or 9 digit), NPA-NXX (telecom only), Address, State, Country and City, Location and Geocode. After selecting your option, the search results will display. You will be able to save your search, print, or export. Page 33

53 History History lists all of the searches and documents you have found in past research sessions. You can view them separately or all on one list. You can click on previously viewed documents or searches to see them again. History is viewable back one year. History Help If you need help while you are researching, click on the Help link in the top right corner. Additional help and tutorials are available on the Home page. Log Out Click Log Out when you finish your research session. Page 34

54 Search your entire CCH library within a few seconds and your results will be delivered in filtered, organized lists. Website: Appendix A Finding Your Answers My Favorites Setup Tracker News/ CCH Client News Browse - View and walk through all your content Search selected content Keeping records of your research Organize your favorites in the order you choose. Save your favorites below the publication level. Save either a part or an entire chapter of the publication. Set Tracker News searches so you can follow topics of interest in the news. Set CCH Client News to customize specific news channels for your clients. Click the Save to My Favorites icon that is located to the left of the content item listing on the "Browse" menu-tree. Click Yes to confirm that you want to save to My Favorites. Click Tracker News or CCH Client News in the Quick Bar. Follow on screen instruction to customize your feeds. To browse your content, start at the Home page or click Browse on the Quick Bar. In the Browse tree, click through items to locate a document. Click a document to view it on the right. Locate the publication, state, or other area on the tree you want to search. Click in the checkbox (es) next to the area you want to search. The search scope will be automatically changed to selected content. Type your terms in the search box and click Go. Printing and Saving Print and save documents and lists as text documents or as PDFs. History you can see a list and return to recent documents you viewed or searches you conducted. Document Tray Select to save to the Document Tray, a place where you can temporarily set aside documents for later use. Research Folders Save documents and Smart Charts to folders for later use. Shared Research Folders Share selected research folders with other users. You can allow users with whom you share a folder to contribute to the folder or give them read-only access. Click the "Search/Browse" drop-down menu on the Search Bar to limit the scope of your search Using Notes and Highlights You can add notes and highlights to documents you select and view from a document list. To add notes to a document: Select text within a document. Select Add Notes or Highlights from the pop-up menu. Search for a document using its citation Titles A-Z CCH Mobile Make sure your search scope is selected in the search scope box. Type your search terms (e.g., bonus depreciation) in the search box and Click Go. Type the citation reference in the search box or select citations from the Search scope type in your citation, ex., 168 or IRC 168 and Click Go. Click Citations on the Quick Bar. Using the tree on the left, select the type of document you are looking for, e.g., Code Section On the right, type the citation number in the appropriate box, e.g., 168 and Click Go. Use the Titles A-Z to look up titles in your subscription contents using an alphabetical index. Access research, news and information directly from your mobile devices. Appendix A Finding Your Answers The filters on the left pane to narrow your choice: Document Type - such as explanations and laws Tools/Smart Charts - such as Smart Charts and Toolkits Library - such as Federal Tax, State, Pension Court - organizes your results according to specific court Type - such as Sales and Corporate Income Jurisdiction - such as Federal, State, and International Page 35