MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Reporting Options for Nonresident Members of Pass-Through Entities with Withholding Requirement

Adopted in 2003, this model establishes a withholding requirement for pass-through entities that have nonresident owners and also authorizes a composite return that can be filed by the entity on behalf of those owners.

Adopted Model

Reporting Options for Nonresident Members of Pass-Through Entities with Withholding Requirement (PDF)

Document Library

Second Hearing Officer’s Report (2003) (PDF)

Supplemental Hearing Officer’s Report (2003) (PDF)

Hearing Officer’s Report (2002) (PDF)