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2026 SKILLS showcase
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Ghosts on the ledger
Payroll fraud is a major compliance risk. Learn how payroll analytics and AI-powered tools can help exorcise phantom employees and employers.
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Apportionment or allocation for an S corporation
If the S Corporation is a multi-state corporation using separate accounting, enter income allocated to other states in the
Non-Maryland income
field in the MDAdj
screen. UltraTax CS prints this amount on Form 510, line 3a.. If the S Corporation is apportioning income among various states, enter the apportionment information in
View
then Apportionment
. UltraTax CS calculates and prints the apportionment percentage on Form 510, line 3b.note
If there's data for both the allocation and apportionment of income on Form 510, lines 3a and 3b, UltraTax CS uses only the allocation amount on line 3a for calculating the return.