How to Earn a CMI Designation in State Income Tax

The Certified Member of the Institute (CMI) designation in State Income Tax is a prestigious certification offered by the Institute for Professionals in Taxation® (IPT). This designation is a mark of excellence, demonstrating a high level of expertise, professionalism, and ethical standards in the field of state income taxation. Earning the CMI - State Income Tax designation is a significant professional achievement and a testament to one's commitment to continued learning and excellence in the tax profession.

This guide outlines the steps and requirements to earn the CMI designation in State Income Tax, highlighting the process from start to finish.

Understanding the CMI Designation

The CMI - State Income Tax designation symbolizes proficiency in state income taxation and is recognized across the industry. It signifies that the holder has demonstrated an in-depth knowledge of state income tax concepts, laws, and practices. The designation also reflects a commitment to the ethical standards set forth by IPT.

The CMI - State Income Tax designation is particularly valuable for professionals who wish to advance their careers in state income tax, including those working in corporate tax departments, law firms, or consulting practices. It provides a competitive edge, enhancing one's credibility and professional recognition.

Prerequisites for Earning the CMI Designation

Before applying for the CMI designation in State Income Tax, candidates must meet specific prerequisites set by IPT. These requirements ensure applicants have a solid foundation of experience and knowledge in the field.

1. Membership with IPT
The first requirement is to be a member in good standing with IPT. Membership provides access to many resources, including educational programs, networking opportunities, and industry updates.

2. Relevant Experience
Candidates must have a minimum of five years of professional experience in state income tax. This experience must be full-time and demonstrate a progression in responsibilities and complexity of work. IPT considers a broad range of experiences, including compliance, consulting, and management roles.

3. Education
Candidates must complete certain IPT programs in state income tax. These programs are designed to build a solid foundation on state income tax's core topics and principles and enhance the candidate’s knowledge of the latest industry trends and regulations.

The CMI Application Process

Once the prerequisites are met, candidates can begin the formal application process for the CMI - State Income Tax designation. This process involves several steps, each designed to assess the candidate's knowledge and experience.

1. Application Submission
Candidates must submit a comprehensive application with detailed information about their professional experience and education. The application must demonstrate that the candidate meets all the prerequisites and is prepared for the next stages of the certification process.

2. References
Candidates are required to provide professional references who can attest to their experience, expertise, and ethical standards in state income tax. These references should be individuals who have worked closely with the candidate and are familiar with their professional qualifications. References from other IPT members who hold an IPT designation are highly beneficial.

3. Review by the CMI - State Income Tax Professional Designation Committee
The application and references are reviewed by the CMI - State Income Tax Professional Designation Committee. This committee is composed of experienced professionals in the field of state income tax who are responsible for ensuring that candidates meet the high standards required for the CMI - State Income Tax designation.

4. Approval to Sit for the Examinations
Once the application is reviewed and approved, candidates are granted permission to sit for the CMI - State Income Tax Examination. This approval is an important milestone in the certification process.

Preparing for the CMI - State Income Examinations

The CMI State Income Tax Examinations test the candidate's knowledge and understanding of state income tax concepts, laws, and practices. To succeed, candidates must prepare thoroughly.

1. Educational Programs
IPT offers many educational programs designed to help candidates prepare for the examination. These programs include a school, symposium, and webinars focusing on key state income tax topics. Attending these programs can provide valuable insights and reinforce the candidate’s understanding of complex concepts.

2. Study Materials
IPT provides a study guide outline to help candidates prepare for the examination. This outline covers various topics, including state income tax principles, tax law, and a court case listing. Candidates are encouraged to review this outline and supplement their study with additional resources.

Taking the CMI - State Income Tax Examinations

The CMI State Income examinations are the culmination of the certification process. They are designed to test the candidate's knowledge, analytical skills, and ability to apply state income tax principles in real-world scenarios.

Written Exam:


1. Exam Format
The written examination consists of multiple-choice, true/false, short answer, and court case questions. The questions are designed to assess the candidate’s understanding of state income tax principles and laws, as well as the application of these principles in practical situations.

2. Time Management
The exam is time-limited, so candidates must manage their time effectively to ensure they can complete all test sections. It is important to practice answering questions under timed conditions during the preparation phase.

3. Passing the Exam
To pass the written examination, candidates must achieve a predetermined passing score.

Oral Exam:

1. Exam Format
The oral examination is conducted through an interview and presentation between the candidate and two members of the CMI - State Income Tax Committee. The examination is conducted to determine the candidate's presence, ethics, and professional conduct, as well as the reasoning and rationale to form conclusions and make sound judgments regarding complex state income tax scenarios.

2. Time Management
The oral exam is limited to 30 minutes, so candidates must utilize their time to effectively present their findings and establish their business acumen. Candidates should also be prepared to answer questions from the committee members and elaborate more on certain topics and principles in their findings.

3. Passing the Exam
To pass the oral examination, candidates must achieve a passing score on presentation, content knowledge, and ethics. Not passing the ethics component alone is considered a failure of the oral exam.

Post-Examination: Earning the CMI Designation

After passing the CMI - State Income Tax Examination, candidates are awarded the CMI designation. This achievement is a significant milestone in a state income tax professional's career.

1. Certification
Successful candidates receive a formal certification from IPT, recognizing their achievement and granting them the right to use the CMI - State Income Tax designation. This certification is a valuable addition to the candidate’s professional credentials and can be proudly displayed in professional settings.

2. Ongoing Professional Development
Earning the CMI - State Income Tax designation is not the end of the journey. To maintain the designation, professionals must continue their education and stay current with industry developments. IPT requires CMI designees to complete continuing education hours regularly and adhere to the IPT Code of Ethics.

3. Networking and Involvement
CMI designees are encouraged to remain active in the IPT community. This involvement includes attending conferences, participating in committees, speaking at IPT programs and schools, and contributing to the ongoing development of the state income tax profession.

Final Words

Earning the CMI designation in State Income Tax is challenging but rewarding. It requires a combination of experience, education, mastering the examination process, and a commitment to ethical standards. For those who achieve it, the designation opens doors to advanced career opportunities, professional recognition, and a respected place in the state income tax community.

The Institute for Professionals in Taxation is dedicated to supporting its members throughout this process, providing the resources, education, and guidance needed to succeed.

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Member News

Property Tax and State Income Tax Symposium Highlights

 

Property & State Income Tax Symposium Highlights


A big congratulations to the planning committees for orchestrating outstanding Property Tax and State Income Tax Symposiums last month! Your hard work and dedication ensured exceptional programs that gave attendees valuable insights and meaningful takeaways.

Thank you to our presenters for delivering engaging and thought-provoking sessions on key topics, ranging from legislative updates to compliance strategies. Your expertise and commitment elevated the learning experience for all participants.

A special thank-you goes out to our attendees for your enthusiastic participation. The energy you brought to the sessions, discussions, and networking events was inspiring and contributed to the success of these Symposiums.

We look forward to seeing you at next year’s events!

Property Tax Symposium Chair Jessica L. MacLean, Esq. and State Income Tax Symposium Chair Jennifer C. Waryjas, Esq., give comments at the Opening Session.

Keynote speaker Corey Ciocchetti moved the audience with his presentation: “Inspire Integrity – Chase an Authentic Life.”

Participants get to know each other before hitting the links at the pre-symposium golf tournament. Congratulations to First Place winners PJ Birmingham, Brian Ess, and Lee Winston. Aaron Hohman, Moiz Mohammed, Shane Stewart, and Erik Wind were in second place. Other winners include: • Men’s Longest Drive: Ryan Armstrong • Women’s Longest Drive: Jennifer Wadland • Closet to the Pin: Kevin Dover

Jordan Goodman, Esq., CPA, and IPT Past President Janette Lohman, CMI, CCIP, CPA, Esq., inform and entertain attendees during a State Income Tax Symposium session titled “Monday Night Football Audit.”

Committee Member Dan Tucker, Esq. introduced John O'Neil, CMI and Gerry Amoroso, CMI at the breakout session “Beyond the Lease: The Analysis of the Whole Property Value.”

Many thanks for a job well done to the Symposium planning committees and their leadership. (L to R) State Income Tax Vice Chair Jeff Cook, CPA, State Income Tax Symposium Chair Jennifer C. Waryjas, Esq., IPT President Trisha Fortune, CMI, and IPT Executive Director Chris Muntifering, CMI.


Thanks to Property Tax Symposium Co-Vice Chair Jerry Aucoin, CMI, here with Property Tax Symposium Chair Jessica MacLean, Esq. (Not pictured Co-Vice Chair Gauri Samant, Esq.)

Everyone had a blast at Tuesday evening’s Bingo Night. IPT President Fortune had the chance to hang out with other Bingo enthusiasts.
Thank you for being a part of IPT!

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Get Involved with IPT

The IPT community Is Ready for You

Join a diverse community of more than 6,600 members and achieve educational excellence, earn professional certification, and gain access to a world-class network. With IPT, you can advocate for equitable administration of state and local taxes, participate in volunteer opportunities to grow your leadership skills, and establish a stronger professional reputation by participating on our committees.

17 Dec 2024IPT Member News
Property and State Income Tax Symposium Highlights
A big congratulations to the planning committees for orchestrating outstanding Property Tax and State Income Tax Symposiums last month!
Member News

President's Message

 

Happy holiday season!! As we close the book on 2024 and look ahead to 2025, I find myself reflecting on what an incredible year it has been for IPT. We ended on a high note with the successful conclusion of the Property Tax and State Income Tax Symposiums, held concurrently in Tucson, Arizona this November. Both programs delivered outstanding value through sessions that explored the latest developments in property and state income tax.

Attendees were especially captivated by our keynote speaker, Corey Ciocchetti, whose moving presentation set a tone of inspiration and purpose. The symposiums also offered dynamic discussion forums and breakout sessions designed to maximize learning opportunities.

The planning committees went above and beyond to create memorable networking experiences. Highlights included a pre-symposium golf tournament, a guided hike through Tucson’s beautiful terrain, and a networking lunch that fostered valuable connections. The evening receptions featured craft beer and tequila tastings, while late-night Bingo Night provided lighthearted fun. Of all the moments, seeing IPT’s new logo dramatically projected onto a nearby mountain stole the show—it was truly a crowd-stopper! 



Our deepest gratitude goes to the committees that made these events possible:

• Property Tax Symposium Committee: Special thanks to Chair Jessica L. McClean, Esq., Co-Vice Chairs Jerry Aucoin, CMI, and Gauri S. Samant, Esq., along with their incredible team.
• State Income Tax Symposium Committee: A heartfelt thank you to Chair Jennifer C. Waryjas, Esq. and Vice Chair Jeff J. Cook, CPA, and their dedicated Committee for countless hours of hard work and preparation.

Looking ahead to 2025, I am especially excited for IPT’s Annual Conference to be held at the Habor Beach resort in Fort Lauderdale, June 22nd through the 25th. The oceanfront location promises to be a fantastic setting. Our theme is “Club Pro Royale”. (I encourage you to watch Palm Royale if you are not already a fan and to get ready for our fun Casino Royale event on Tuesday night). In addition to a great program, we are planning a full slate of networking events that will guarantee a unique and engaging experience for all attendees.

And as we prepare to turn the calendar, I want to express my gratitude to everyone who served on a property tax or state income tax program committee this year, whether it was a school, symposium, webinar, or seminar. To all who volunteered on any IPT committee in 2024, thank you. Your time, talent, and dedication inspire us all and ensure IPT remains the premier resource for SALT professionals. To all who volunteered on any IPT committee in 2024, thank you. Your time, talent, and dedication inspire us all and ensure IPT remains the premier resource for SALT professionals.

Lastly, to all IPT members: thank you for your participation, commitment, and care for our organization. IPT is more than a professional association; it is a community where education meets opportunity and where connections lead to growth. Because when you know more, you PRO more. I wish you and your families a joyous holiday season and happy new year. And as we consider our new year resolutions, please consider putting becoming more involved in IPT in 2025 towards the top of your list.

Warmest regards,
Trisha Thank you for being a part of IPT!

Related News

Get Involved with IPT

The IPT community Is Ready for You

Join a diverse community of more than 6,600 members and achieve educational excellence, earn professional certification, and gain access to a world-class network. With IPT, you can advocate for equitable administration of state and local taxes, participate in volunteer opportunities to grow your leadership skills, and establish a stronger professional reputation by participating on our committees.

17 Dec 2024IPT Member News
IPT Presidents December 2024 Message
Happy holiday season!! As we close the book on 2024 and look ahead to 2025, I find myself reflecting on what an incredible year it has been for IPT.

Why Investing in IPT Programs Is a Smart Move For Your SALT Team

You know firsthand that state and local tax (SALT) regulations evolve constantly. That’s why, for tax departments and professionals like you, it’s essential to stay ahead of these changes. Falling behind can lead to costly errors, missed opportunities, and compliance issues directly affecting your company’s bottom line.

IPT programs provide the structured, expert-led education you and your team need to stay compliant, effective, and strategically positioned. Let’s explore why IPT programs are a good fit for your team members.

The Challenge of Keeping Up with Change

The pace of change in SALT laws and regulations can feel relentless. Tax professionals face an overwhelming amount of new information each year, from complex legislative updates to shifting compliance requirements. IPT has a proven track record as a trusted partner that can keep your team informed and ready, offering training and insights that are immediately applicable.

The Unique Benefits of IPT Schools and Programs

IPT offers two distinct types of in-person learning experiences: schools and programs.

Each serves a specific purpose, and both are crucial to making a strategic investment in your team's professional growth.

IPT Schools: Building a Strong Foundation and Advanced Skills

IPT schools deliver comprehensive, hands-on training covering both fundamental principles and advanced concepts in SALT. These sessions dive deeply into essential tax topics, equipping attendees with the practical skills to address real-world challenges. Through interactive exercises, small group discussions, and mock presentations, your team members can return to work with actionable knowledge and the confidence to implement it effectively.

IPT Programs: Staying Ahead with Emerging Trends and Networking

IPT programs—like symposiums and conferences—focus on the latest developments, emerging trends, and strategic insights in SALT. These events offer a unique opportunity for your tax professionals to stay current with rapidly changing regulations, learn about cutting-edge strategies, and gain exposure to new technologies.

Programs also emphasize the importance of networking so your team can connect with industry leaders and peers, building a robust support system of professional contacts.

The Benefits of IPT Schools

IPT schools transform tax professionals into highly skilled, confident practitioners capable of navigating complex SALT challenges.

Expert-Led Curriculum

The curriculum at IPT schools isn’t off-the-shelf. Instead, it’s crafted and delivered by seasoned tax professionals facing state and local tax challenges daily. Your employees aren’t just learning theory—they’re absorbing practical knowledge from experts who understand the real-world implications of SALT issues.

Training includes mock presentations, small group exercises, and case studies mirroring problems your team may actually encounter, ensuring they leave with the ability to apply what they’ve learned immediately.

Hands-On Learning

IPT schools emphasize active participation and hands-on learning.

Attendees engage in interactive sessions that go beyond traditional lectures, offering practical exercises to prepare them to tackle complex tax issues head-on.

These experiences cultivate critical thinking and problem-solving skills, which translate directly into improved workplace performance. The result is a team that can effectively handle daily responsibilities and contribute to the overall efficiency of your tax department.

Return on Investment

Investing in IPT schools delivers a tangible return on your team’s time and budget.

Your team members can return equipped with the expertise to analyze and resolve tax challenges more effectively, minimizing risks and uncovering opportunities that directly benefit your business.

Practical skills gained through IPT’s rigorous training reduce the likelihood of costly mistakes and improve the overall strategic impact of your tax department.

The Advantages of Attending IPT Programs

IPT programs, including symposiums and conferences, are designed to keep your tax department at the forefront of the industry. These events equip your team with the connections and knowledge they need to excel in a constantly shifting tax landscape. Best of all, they are scheduled with the important dates on the SALT calendar in mind so your team members can attend because the timing works for them.

Here are just a few of the reasons why your team members can benefit from IPT’s annual programming.

Cutting-Edge Knowledge

IPT programs ensure your employees stay well-informed on the latest trends, regulations, and strategic developments in state and local taxation. Sessions are packed with insights into emerging technologies, complex SALT issues, and legislative updates. By staying current, your team is equipped to anticipate and navigate changes, maintaining a competitive edge in the field.

Industry-Specific and Regional Focus

Understanding that tax issues can vary significantly by industry and region, IPT programs offer sessions tailored to meet the specific needs of your team members. No matter the sector your teams work in, they’ll receive targeted, relevant knowledge. This focused approach allows tax professionals to more effectively address industry-specific challenges and implement strategies that can directly impact your business operations.

Valuable Networking Opportunities

One of the most significant benefits of IPT programs is the opportunity to build a network of peers and industry leaders across multiple tax disciplines. These connections can be invaluable when your team faces complex challenges, offering a go-to resource for advice and collaboration.

Establishing relationships at these events not only fosters professional growth but also creates a support system for your teams that extends well beyond the conference room.

The Strategic Value of Investing in IPT Programs

Investing in IPT programs isn’t just about professional development—it’s a strategic decision for your business that can yield substantial returns. Here’s why investing in IPT membership for your team members makes good business sense.

Efficient Access to Resources

The sheer volume and specificity of information shared at IPT events are unparalleled. Unlike piecemeal, independent research, IPT programs consolidate critical SALT updates and advanced strategies into a single, cohesive learning experience. The efficiency saves your team members time and ensures they receive insights that are both current and comprehensive.

Additionally, the perspective that your team members can gain from industry leaders will help them apply their new skills on a practical level. Your teams will benefit from nuanced interpretations of regulations and real-world case studies, giving them the tools to make well-informed decisions at work.

Impact on the Bottom Line

Well-trained tax professionals are more adept at navigating intricate regulations, meaning fewer costly errors and more opportunities to optimize tax positions.

Consider the financial implications: an error in tax compliance or a missed opportunity for tax optimization can have serious repercussions.

IPT-trained employees are equipped to minimize risks and capitalize on tax-saving strategies. The return on investment isn’t theoretical—it translates to measurable financial gains and increased operational efficiency.

Long-Term Benefits

Beyond the immediate impact, IPT programs foster long-term growth and stability. Employees with this level of specialized training develop into confident, knowledgeable professionals who can easily handle evolving tax challenges. This continuous upskilling reduces the need for constant retraining and positions your department as a strategic asset rather than a reactive cost center.
Further, investing in your employees’ education reinforces your commitment to professional development, improving retention, and helping you attract top talent.

Staying ahead in the industry isn’t just about compliance; it’s about cultivating a tax team driving value year after year.

Help Your Team Stay Prepared and Current

A well-prepared, knowledgeable tax team is a necessity. IPT schools deliver both foundational and advanced training, giving your team members practical, real-world skills they can apply immediately. IPT programs  ensure your team stays ahead of industry changes with timely updates and strategic insights so your tax department is more agile and effective.

Investing in IPT memberships for your team is a smart, strategic way to maximize your education budget. The ROI is clear: a more capable, confident, and efficient tax team that can navigate SALT complexities with precision. Learn more about specific IPT programs and take the next step toward strengthening your tax department today.

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Why Investing in IPT Programs Is a Smart Move For Your SALT Team
Discover how IPT programs empower your SALT team with expert-led training, cutting-edge insights, and networking to stay compliant and ahead of changes.