This CPE course discusses how states tax the income of partnerships. Topics covered include state conformity to federal pass-through entity treatment, states that impose entity-level taxes on partnerships, nexus for out-of-state corporate partners, apportionment of partnership income, partners who are individuals and composite returns and withholding requirements. Upon completion of this course, you should be able to: Identify the federal tax treatment of partnerships, and how that relates to the state tax treatment of partnerships; Describe the different types of entity-level taxes imposed by states on partnerships; Explain the state tax treatment of partners; Explain how partnership income is apportioned; and Describe withholding requirements for nonresident partners.