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Previous Texas Franchise Tax Webinar Courses and Related Materials

The Comptroller's office has hosted several webinars in the past few years on Texas franchise tax. Below you will find descriptions of the courses and links to the materials presented during these webinars.

2011 - Course Description

Franchise Tax Filing Update 2011

This session will provide updates on the completion and processing of Texas franchise tax reports.
View Presentation Materials for Franchise Tax Filing Update 2011 (PDF, 365KB)

2010 - Course Description

Franchise Tax Filing Update 2010

This session will focus on information you need to make your 2010 franchise filing season more successful. Please join us!
View Presentation Materials for Franchise Tax Filing Update 2010 (PDF, 407KB)


2009 - Course Description

Franchise Tax Filing Update 2009

This session will explore misconceptions, misunderstandings, and miscalculations that were experienced during the 2008 filing season. What were the most frequent errors or omissions, flaws and faux pas, glitches and goofs? What will make your 2009 filing more successful?
View Presentation Materials for Franchise Tax Filing Update 2009 (PDF, 266KB)


2008 - Course Descriptions

Overview

The Overview of the Revised Franchise Tax presentation highlighted changes made to the Texas franchise tax by the Texas Legislature. The webinar materials review the entities subject to the franchise tax, the new tax base, tax rates and reporting options available to taxable entities.
View Presentation Materials for Overview of the Franchise Tax (PDF, 319KB)

Total Revenue

The presentation on Total Revenue focused on the computation of total revenue, which is the starting point for computing the amount of franchise tax due under the revised franchise tax. The webinar materials provide a review of all items that should be included, as well as items that may be deducted or excluded from revenue.
View Presentation Materials for Total Revenue of the Franchise Tax (PDF, 819KB)

Cost of Goods Sold (COGS)

The presentation covering Cost of Goods Sold (COGS) focused on the calculation of COGS, which is a factor that may be used in determining a taxable entity's margin. The webinar reviewed all allowable expenses that can be included as part of COGS, as well as items that are specifically excluded from COGS.
View Presentation Materials for Cost of Goods Sold (COGS) of the Franchise Tax (PDF, 278KB)

Compensation

The session on Compensation focused on the calculation of compensation, which is a factor that may be used in determining a taxable entity's margin. The webinar reviewed the definitions of wages and cash compensation, benefits and net distributive income along with the applicable limitations on those items.
View Presentation Materials for Compensation of the Franchise Tax (PDF, 83KB)

Combined Reporting

The session on Combined Reporting provided guidance about the entities make up a combined group, how the group computes the tax base items (total revenue, COGS, and compensation) and information on the reporting entity. The presentation also covered elections that must be made by the group, accounting periods and tax rates.
View Presentation Materials for Combined Reporting of the Franchise Tax (PDF, 132KB)

Reports and Payments

This webinar provided a step by step guide to filing a franchise tax report online via WebFile. It also provided information on all tax report forms, eligibility to file certain forms, and a listing of frequently asked questions.
View Presentation Materials for Reports and Payments of the Franchise Tax (PDF, 3.9MB)

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