title = "Multistate Filing Considerations"

content = """
Taxpayers with income from multiple states may have filing requirements in
each. States use different rules for sourcing income and determining
residency. Marble Column CPA identifies multistate issues and ensures all
required state returns are prepared.

**Residency:** Most states tax residents on worldwide income and nonresidents
on in-state income. Some states have part-year resident rules. Domicile vs.
residence can matter for state tax.

**Sourcing:** Wages typically sourced to state where services performed.
Investment income may be allocated or apportioned. Business income uses
apportionment formulas (sales, payroll, property factors). States vary.

**Credits:** States may allow credit for tax paid to other states to avoid
double taxation. Document the credit calculation. Reciprocal agreements
between some states affect withholding. Track all state filings in client file.
"""  # noqa: E501

version = "0.0.1"
