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State Tax Considerations: Gain on the Sale of a Partnership Interest
September 4, 2025 @ 2:00 pm – 3:00 pm EDT
Sale of an interest in a partnership presents extensive complexities for state income tax purposes. States are increasingly enacting new laws that may subject the gain from such sales to taxation, regardless of whether the selling individual or entity is a resident of the state. Strategic planning prior to the sale of a partnership interest can result in significant tax efficiencies or help prevent potential pitfalls.
Join BDO State & Local and Partnership Tax professionals for an informative webcast as they explain state income tax technical considerations and developments for sales of partnership interests.
After this webcast, you will be able to:
Describe evolving concepts and case law on how states tax sales of partnership interests, such as market-based sourcing and investee apportionment rules.
Explain why the entity or individual selling the partnership interest matters for state income tax purposes.
Identify basic principles around business versus non-business income and how these concepts impact the state taxation of the sale.
