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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IPT’s Scholarship Program

 
The Institute empowers tax professionals in the private and corporate sectors with essential resources, premier educational programs, and real-time updates on legislative developments and court rulings, helping them excel in their roles every day.

Your completed application must be returned, preferably by email, by the end of business, March 3, 2025 for consideration by the Nominating Committee. The Committee keeps all applications and discussions confidential. Applications will be immediately destroyed following the Committee’s meeting. Your 2025 membership and designation dues, including any past unpaid dues, must be paid in full to be considered for nomination by the Committee.

IPT Offers Two Distinct Scholarship Opportunities


Annual Conference Scholarship

IPT has expanded its Scholarship Program so young professionals working in state and local taxation with less than three years of experience can apply for the award. This scholarship opportunity will allow recipients to attend IPT’s 49th Annual Conference June 22 – 25, 2025. This program is an exceptional opportunity to gain exposure in all areas of state and local taxation - sales & use, state income, property tax, and credits & incentives.
A limited number of scholarships are available for up to $2,000 each to cover eligible costs associated with attending the Conference, such as travel and lodging expenses properly documented according to IPT policies. The registration fee of $895 to attend the Annual Conference is waived for all scholarship recipients.  

The deadline for submitting an application for the Annual Conference Scholarship is April 18, 2025.

To be considered for a scholarship, applicants must supply:
1. Completed Application form.
2. Applicants must submit a short statement describing their interest in state and local taxation and/or any experience in state and local taxation.
3. All applicants must submit a letter of recommendation provided by their supervisor with contact information for verification.
 
Annual Conference Scholarship Brochure 

Annual Conference Scholarship Application  

Advanced Property Tax School Scholarships

IPT is pleased to offer a unique opportunity for its corporate members—a chance to secure one of two scholarships, each valued at up to $2,500, to attend one of the prestigious Advanced Property Tax Schools. 

This exclusive offering includes one scholarship for the Real Property Tax School and another for the Personal Property Tax School. It also includes a waiver of the registration fee for the selected school.
This outstanding opportunity is exclusively available to corporate IPT members, and the application deadline is July 25, 2025. 

These schools are essential components for individuals aspiring to attain the CMI-Property Tax Designation  and candidates are encouraged to visit the Property Tax CMI Professional Designation  page for more information.   Registrants must have attended and passed the IPT Property Tax School or the Online Property Tax School Competency Exam  to be considered for the scholarship.  

Seize this chance to elevate your expertise and advance your career in property taxation!

To be considered for a scholarship, applicants must supply:
1. Completed Application form.
2. Applicants must submit a short statement describing their interest in ad valorem taxation.
3. All applicants must submit a letter of recommendation provided by their supervisor with contact information for verification.
 
Advanced Property Tax School Scholarship Brochure 

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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.

28 Jan 2025IPT Member News
IPT Scholarship Program
The Institute empowers tax professionals in the private and corporate sectors with essential resources, premier educational programs, and real-time updates on legislative developments and court rulings, helping them excel in their roles every day.
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Member News

President's Message

 

Happy New Year, IPT members! I can’t believe we’re already in January, marking the halfway point of my term as President. The next six months promise to be an exciting time, and I’m eager to dive in and continue the work we’ve started together.

First, a reminder that applications are now being accepted for IPT Officers and the Board of Governors. To be considered, you must hold an IPT designation (CMI or CCIP) and submit your application by March 3, 2025. More details can be found below. If you’ve ever thought about contributing to IPT leadership, I strongly encourage you to apply. Serving as a Board Member and Officer has been one of the most insightful and rewarding experiences of my career, and I’m confident it would be for you as well. And feel free to reach out to me directly, or anyone else on the Board, if you want more insight on the time investment and experience and to answer any questions you may have about the process.

On a related note, the nomination period for IPT’s Annual Awards is also open. IPT thrives on the dedication and contributions of its volunteer members, and these awards provide a wonderful opportunity to recognize and celebrate those efforts. Whether you’re submitting a nomination or being nominated, your participation in highlighting deserving members is invaluable. Please see below for more information on the nomination process and the various awards. Remember, the deadline for nominations is February 21, 2025, and the winners will be honored at the Annual Conference.

Speaking of the Annual Conference, we have an incredible event planned for June 22–25 in Fort Lauderdale. I’m thrilled to announce our keynote speaker, Amelia Rose Earhart, who will share her inspiring journey of navigating expectations and overcoming challenges. You can learn more about her in this month’s Insider. The Conference will feature a dynamic agenda addressing the most pressing issues we face as tax professionals, and I’m excited to unveil the full schedule soon.

A major highlight of the Conference is always the Tuesday evening reception. This year’s theme is “Club Pro Royale,” blending the elegance of Palm Beach with the thrill of Casino Royale. It’s shaping up to be a spectacular evening. I can’t wait to experience it with all of you. We are also planning a variety of networking events to ensure a memorable and engaging experience for everyone.

Finally, I am looking forward to IPT’s first program of the year, Sales Tax School I, happening this February in Atlanta. I will be there to welcome all the attendees and look forward to meeting as many new members as possible.

As we kick off another year of professional growth and connection, I thank you for your support and engagement with IPT. Here’s to a fantastic start to 2025!

Trisha C. Fortune, CMI, CPA
IPT President

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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.

21 Jan 2025IPT Member News
IPT Presidents January 2025 Message
Happy New Year, IPT members! I can’t believe we’re already in January, marking the halfway point of my term as President.
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Member News

Now Accepting Applications for IPT's Board of Governors

 
The application period is now open for any eligible IPT member desiring to serve on the IPT Board of Governors. Please note all applicants must be designated by the Institute, holding either a CMI or CCIP designation, to serve on the Board.

Each year, three members are nominated to serve on the Board, and one member is nominated to serve as Second Vice President. (Typically, the incumbent First Vice President and Second Vice President are nominated to President and First Vice President, respectively). The term for new Board members is three years.

As you consider this opportunity, here is some additional information that may be helpful in your decision:
• The Board has three meetings each year - once during the Annual Conference, a November meeting, and a March meeting. These meetings are typically held on a Saturday and/or Sunday and usually require at least one night’s stay but no more than two;
• IPT allows for up to $3,750 reimbursement each year for standard airfare, up to two nights lodging per meeting, meals not provided by IPT, and other travel-related expenses for attendance at Board meetings;
• Registration fees for Board members are waived for attendance at the annual conferences, symposiums, and one IPT school per year during their term. The IPT school waiver can be shared with another employee within their company; and,
• Service on the Board of Governors provides an excellent opportunity for IPT-designated members, who have actively participated in the organization, to help shape, guide, and lead IPT into the future.

Please refer to IPT’s By-Laws for a list of eligibility requirements. Any eligible member interested in being considered for an IPT Board of Governors position, either regular Board or Officer position, must obtain the 2025 Board of Governors Application Form by emailing IPT Executive Director, Chris G. Muntifering, CMI, at cmuntifering@ipt.org. This form is not available on the IPT website, nor can a prior year form be used in lieu of the current year application form as conditions have changed.

Your completed application must be returned, preferably by email, by the end of business, March 3, 2025 for consideration by the Nominating Committee. The Committee keeps all applications and discussions confidential. Applications will be immediately destroyed following the Committee’s meeting. Your 2025 membership and designation dues, including any past unpaid dues, must be paid in full to be considered for nomination by the Committee.

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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.

21 Jan 2025IPT Member News
Board of Governors Applications
The application period is now open for any eligible IPT member desiring to serve on the IPT Board of Governors. Please note all applicants must be designated by the Institute, holding either a CMI or CCIP designation, to serve on the Board.
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