Podcast: Interest is growing in Series I bonds

This week we’re talking about the basics of Series I bonds, which come with a number of benefits and can be purchased using a tax refund.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-20-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-interest-is-growing-in-series-i-bonds

Podcast: Tax basis capital account reporting

This week we’re talking about making California adjustments to tax basis capital accounts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-18-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-tax-basis-capital-account-reporting

Podcast: CalSavers will apply to more employers

This week we’re covering a recent change to which employers are required to register with the CalSavers program.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-11-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-calsavers-will-apply-to-more-employers

Podcast: Superseding returns just got easier to file

This week we’re covering superseding returns and some things to keep in mind when filing these returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-13-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-superseding-returns-just-got-easier-to-file

Podcast: SECURE Act brings big changes to inherited IRAs

This week we’re talking about the SECURE Act and how it changes the inherited IRA rules.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-06-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-secure-act-brings-big-changes-to-inherited-iras

Podcast: California tax treatment of student loan forgiveness

This week we’re discussing the California tax treatment of student loan forgiveness based on California’s complex conformity to federal law.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-04-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-california-tax-treatment-of-student-loan-forgiveness

Podcast: Student Loan Debt Relief Plan

This week we’re covering the new student loan debt relief plan, including some open questions regarding the plan.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-30-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-student-loan-debt-relief-plan

Podcast: Community income and residency: When does California tax out-of-state wages?

This week we’re discussing the tax outcome of one spouse living and working outside of California while the other spouse is still in California.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-28-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-community-income-and-residency

Podcast: Filing guidance coming for Schedules K-2 and K-3

This week we’re talking about some things to keep in mind when filing Schedules K-2 and K-3.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-23-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-filing-guidance-coming-for-schedules-k-2-and-k-3

Podcast: Watch out for erroneous passthrough entity tax refunds

This week we’re discussing erroneous passthrough entity elective tax refunds and what to do if your client has received one of these refunded payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-21-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-mismatched-and-unclaimed-real-estate-withholding/

Podcast: Key incentives in the Inflation Reduction Act of 2022

This week we’re going to touch on some of the key tax incentives contained in the Inflation Reduction Act that will impact most taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-16-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-key-incentives-in-the-inflation-reduction-act-of-2022

Podcast: Mismatched and unclaimed real estate withholding

This week we’re covering mismatched and unclaimed real estate withholding and things for practitioners should look out for.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-14-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-mismatched-and-unclaimed-real-estate-withholding/

Podcast: Internet company start-up expenses

This week we’re covering internet start-up companies and the timing regarding these businesses begin and when development costs can be expensed, as outlined in a recent Tax Court case.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-09-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-internet-company-start-up-expenses

Podcast: Surprise ruling regarding nonresident sale of partnership interest

This week we’re covering an FTB legal ruling regarding nonresident sales of partnership interest.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-07-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-surprise-ruling-regarding-nonresident-sale-of-partnership-interest

Podcast: Tax considerations for college athletes with name, image, and likeness income

This week we’re covering tax considerations for college athletes who have name, image, and likeness income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-02-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-college-athletes-with-name-image-and-likeness-income

Podcast: Emergency Proposition 19 rules adopted for parent–child transfers

This week we’re covering the emergency Proposition 19 rules adopted for parent–child transfers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-31-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-emergency-proposition-19-rules-adopted-for-parent-child-transfers

Podcast: Wealth planning with intrafamily loans

This week we’re discussing wealth planning with intrafamily loans.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-26-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-wealth-planning-with-intrafamily-loans

Podcast: Payroll tax increases coming in January

This week we’re covering payroll tax increases that will be coming in January 2023 as a result of unemployment claims paid during the pandemic.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-24-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-payroll-tax-increases-coming-in-january

Podcast: §1031 exchange considerations

This week we’re talking about §1031 exchanges and when it might be a good idea not to enter into an exchange transaction.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-19-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-1031-exchange-considerations/

Podcast: Budget bill provides some tax relief

This week we’re covering AB 194, which was signed as part of the 2022-2023 budget deal, addressing PPP conformity, first-time penalty abatement, and other provisions.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-17-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-budget-bill-provides-some-tax-relief

Podcast: Passthrough entity elective tax and nonresident withholding

This week we’re covering the passthrough entity elective tax and how it intersects with nonresident withholding requirements.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-10-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-elective-tax-and-nonresident-withholding

Podcast: Tax strategies for cryptocurrency losses

This week we’re talking about some tax strategies for dealing with cryptocurrency losses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-12-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-strategies-for-cryptocurrency-losses

Podcast: Tax rules for short-term rentals

This week we’re covering short-term rentals and how to report the income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-05-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-rules-for-short-term-rentals/

Podcast: Top reasons for e-file rejections

This week we’re covering the top reasons for e-file rejections for business and individual returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-03-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-top-reasons-for-e-file-rejections/

Podcast: Proposed Secure Act 2.0 legislation

This week we’re comparing the current House and Senate bills that act as follow-up proposals to the 2019 SECURE Act.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/FTM_06-28-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-proposed-secure-act-2-0-legislation/

Podcast: Paying employees in cryptocurrency

This week we’re covering some considerations for paying employees with cryptocurrency.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-21-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-paying-employees-in-cryptocurrency

Podcast: California like-kind exchanges: Form 3840 FAQs

This week we’re covering some FAQs regarding like-kind exchanges and filing California Form 3840.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-19-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-california-like-kind-exchanges-form-3840-faqs

Podcast: Home office expense FAQs

This week we’re covering home office expense deductions.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-14-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-home-office-expense-faqs

Podcast: Property tax increases for partial transfers

This week we’re talking about property tax increases for partial transfers of property.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-12-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-property-tax-increases-for-partial-transfers/

Podcast: Pitfalls of holding property in a corporation

This week we’re covering a comparison of holding property in different entity types.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-07-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-pitfalls-of-holding-property-in-a-corporation

Podcast: Taxing nonresident sole proprietor income

This week we’re covering nonresident sole proprietor income and when it may be subject to California tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-05-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-taxing-nonresident-sole-proprietor-income/

Podcast: RMD proposed regulations raise major questions

This week we’re discussing proposed regulations that affect required minimum distributions for IRAs inherited after 2019.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-31-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-rmd-proposed-regulations-raise-major-questions

Podcast: Estimated gross receipts fee for LLCs due soon

This week we’re talking about the estimated gross receipts fee for LLCs, which is due on June 15.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-29-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-estimated-gross-receipts-fee-for-llcs-due-soon/

Podcast: IRS limits relief for large gifts prior to estate tax exclusion dropping

This week we’re covering some proposed regulations that would limit the relief for large gifts made prior to the estate tax exclusion dropping back to $5 million in 2026.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-24-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-limits-relief-for-large-gifts-prior-to-estate-tax-exclusion-dropping

Podcast: June 15 passthrough entity elective tax prepayments

This week we’re covering the June 15 due date for passthrough entity elective tax prepayments and some things to consider when making these payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-21-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-june-15-passthrough-entity-elective-tax-prepayments

Podcast: Update on expanded cryptocurrency reporting requirements

This week we’re talking about expanded virtual currency reporting requirements under the Infrastructure Investment and Jobs Act.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-17-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-update-on-expanded-cryptocurrency-reporting-requirements

Podcast: 10 tips for changing California residency/domicile

This week we’re covering ten tips for changing California residency.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-15-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-10-tips-for-changing-california-residency-domicile

Podcast: Amending returns to take the Employee Retention Credit

This week we’re covering the Employee retention Credit, specifically amending returns to take the credit and some penalty relief that’s available.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-10-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-amending-returns-to-take-the-employee-retention-credit

Podcast: Mandatory e-pay requirements

This week we’re covering mandatory e-pay, including penalties and waiver requests and passthrough entity elective tax payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-08-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-mandatory-e-pay-requirements

Podcast: Filing new Schedules K-2 and K-3

This week we’re covering the new Schedules K-2 and K-3 and which entities are required to file.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-03-22.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/filing-new-schedules-k-2-and-k-3

Podcast: Passthrough entity tax payments due soon

This week we’re covering the upcoming June 15 deadline to make the first of two passthrough entity elective tax payments, and what happens if that payment is late or underpaid.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-01-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-tax-payments-due-soon/

Podcast: CalSavers registration deadline is approaching

This week we’re covering an upcoming CalSavers registration deadline to be aware of.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_04-24-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-calsavers-registration-deadline-is-approaching/

Podcast: Passthrough entity elective tax FAQs

This week we’re covering a few of the frequently asked questions we’ve been getting about California’s passthrough entity elective tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-30-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-elective-tax-faqs/

Podcast: Form 1099-NEC and other deadlines are approaching

This week we’re clarifying when you need to send a 1099-NEC to the FTB, along with some deadlines coming up at the end of January.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-23-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-form-1099-nec-and-other-deadlines-are-approaching

Podcast: Coming soon: Faster access to MyFTB Account

This week we’re covering changes to MyFTB that will allow for faster registration.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-16-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-coming-soon-faster-access-to-myftb-account/

Podcast: Schedule C taxpayers receiving self-correct letters

This week we’re covering the FTB’s recent self-correct letter campaign to Schedule C filers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-09-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-schedule-c-taxpayers-receiving-self-correct-letters/

Podcast: Deferred Social Security tax payments are due

This week we’re covering the approaching due date for repaying the first portion of any social security taxes that an employer may have deferred.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-02-22.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-deferred-social-security-tax-payments-are-due

Podcast: Year-end tax planning

This week we’re covering some year-end tax planning tips for individuals and businesses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-26-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-year-end-tax-planning

Podcast: Passthrough entity elective tax payment issues explained

This week we’re covering some issues with making passthrough entity elective tax payments and what need to know about the process.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-19-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-elective-tax-payment-issues-explained/

Podcast: Lender letters: tips and traps

This week we’re covering verification letters that lenders and other third parties often ask tax professionals to provide, and the pitfalls of providing these letters.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-12-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-lender-letters-tips-and-traps

Podcast: Guidance on 100% meals deduction: per diem rates

This week we’re covering some recent guidance on the 100% meals deduction as it relates to taxpayers who use the per diem rates.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-21-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-guidance-on-100-meals-deduction-per-diem-rates

Podcast: Latest Build Back Better Act provisions

This week we’re covering some of the tax provisions contained in the Build Back Better Act, which still has yet to be voted on.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-14-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-latest-build-back-better-act-provisions

Podcast: Passthrough entity elective tax: FAQs

This week we’re covering frequently asked questions about the passthrough entity elective tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-7-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-elective-tax-faqs/

Podcast: New S corporation shareholder basis reporting form

This week we’re looking at a new IRS form for reporting shareholder basis.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-31-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-new-s-corporation-shareholder-basis-reporting-form/

Podcast: Which California forms will change for the 2021 tax year?

This week we’re talking about some forms changes to be aware of for the 2021 tax year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-24-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-which-california-forms-will-change-for-the-2021-tax-year

Podcast: Passthrough entity elective tax credit does not reduce California tax below Tentative Minimum Tax

This week we’re covering how the passthrough entity tax affects California tentative minimum tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-17-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-elective-tax-credit-does-not-reduce-california-tax-below-tentative-minimum-tax

Podcast: The passthrough entity tax and nonresident withholding

This week we’re covering the passthrough entity tax enacted by AB 150 and how it interacts with nonresident withholding.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-10-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-the-passthrough-entity-tax-and-nonresident-withholding

Podcast: What to do with an IRS math error authority letter

This week we’re looking at IRS Letter 6470 that some taxpayers are receiving regarding their Recovery Rebate Credit, and how to deal with this notice.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-3-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-what-to-do-with-an-irs-math-error-authority-letter

Podcast: FTB sending notices to new LLCs and corporations

This week we’re covering notices the FTB is sending to certain LLCs and corporations.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_9-26-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-ftb-sending-notices-to-new-llcs-and-corporations

Podcast: Build Back Better Act: Tax proposals on the table

This week we’re covering some of the tax provisions proposed as part of the federal Build Back Better Act.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_9-19-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-build-back-better-act-tax-proposals-on-the-table

Podcast: Elective passthrough entity tax questions remain

This week we’re covering more questions and answers regarding California’s new passthrough entity tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_9-12-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-elective-passthrough-entity-tax-questions-remain

Podcast: Unemployment compensation: Should you file an amended return?

This week we’re covering when to consider filing an amended return following the IRS automatically correcting returns for taxpayers with unemployment income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_9-05-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-unemployment-compensation-should-you-file-an-amended-return

Podcast: CalSavers requirements and registration deadlines

This week we’re covering the CalSavers program requirements and registration deadlines, because it’s important to understand how the program works to avoid major penalties for failure to comply.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_8-29-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-calsavers-requirements-and-registration-deadlines

Podcast: Net operating loss suspension for high-income taxpayers

This week we’re covering the net operating loss suspension for high-income taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_8-22-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-net-operating-loss-suspension-for-high-income-taxpayers

Podcast: New hiring credits enacted

This week we’re covering the reenacted Main Street Hiring Credit for small businesses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_8-15-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-new-hiring-credits-enacted/

Podcast: Employee Retention Credit guidance surprises

This week we’re covering some surprising guidance from the IRS on the Employee Retention Credit.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_8-08-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-employee-retention-credit-guidance-surprises

Podcast: Draft Form 1040 and Schedules 1, 2, and 3

This week we’re looking at the changes to the recently released draft 1040 schedules.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_8-01-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-draft-form-1040-and-schedules-1-2-and-3

Podcast: IRS sending refunds to UI recipients

This week we’re covering refunds the IRS is sending to taxpayers who received unemployment compensation and which taxpayers should file an amended return.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_7-24-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-irs-sending-refunds-to-ui-recipients

Podcast: SALT workaround elective passthrough entity tax

This week we’re covering the elective passthrough entity tax, which was enacted as part of the California budget deal.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_7-18-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-elective-passthrough-entity-tax

Podcast: Three-year IRA recognition spread and change in residency

This week we’re talking about what happens when a taxpayer changed residence during the three-year period for recognizing income from a coronavirus distribution.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_7-11-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-three-year-ira-recognition-spread-and-change-in-residency

Podcast: IRS collections and POA submissions

This week we’re covering some IRS developments regarding collections starting up again and a new system for POA submissions.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_7-04-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-keeping-score-in-the-residency-game-ftb-1-taxpayer-0/

Podcast: What if your client took the California PPP exclusion, but shouldn’t have?

This week we’re covering more AB 80 issues including amended returns and potential penalties.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-20-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-what-if-your-client-took-the-california-ppp-exclusion-but-shouldnt-have

Podcast: President Biden’s proposed tax changes

This week we will be talking about President Biden’s proposed 2022 budget.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-13-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-president-bidens-proposed-tax-changes

Podcast: Good news for COBRA recipients and employers

This week we will be talking about COBRA continuation coverage, and how it applies for individuals and employers.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-6-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-good-news-for-cobra-recipients-and-employers

Podcast: Keep on trucking: the fight against AB 5 continues

This week we will be talking about the Ninth Circuit Court of Appeals’ decision to overturn the lower court’s AB5 injunction for truckers.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-30-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-keep-on-trucking-the-fight-against-ab-5-continues/

Podcast: Advance payments of Child Tax Credit will begin in July

This week we’re covering the advanced Child Tax Credit and some considerations about these payments, which are starting later this summer.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-23-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-advance-payments-of-child-tax-credit-will-begin-in-july/

Tips for claiming COVID-19–related payroll tax credits

This week we’re covering which forms need to be filed to help employers claim valuable tax credits, and some errors to watch out for when filing those forms.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-16-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/tips-for-claiming-covid-19-related-payroll-tax-credits

Podcast: IRS to start reporting tax debts for passport revocation again

This week we’re covering the IRS resuming the reporting of certain tax debts to the State Department, which can impact a taxpayer’s passport status.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-9-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-irs-to-start-reporting-tax-debts-for-passport-revocation-again

Podcast: Zoom towns to boom towns

This week, we’re covering the tax ramifications of moving out of state during the pandemic and working remotely from that new location.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-2-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-zoom-towns-to-boom-towns

Podcast: What happens to California subsidies based on ARPA’s subsidy repayment forgiveness?

This week we’re covering what happens to California subsidies, based on ARPA’s subsidy repayment forgiveness.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_4-25-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-how-to-file-a-superseding-return

Podcast: How to file a superseding return

This week we’re covering superseding returns and some filing issues to be aware of.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_04-18-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-how-to-file-a-superseding-return

Podcast: PPP second draw loans

This week we’re covering the PPP second draw loans available to certain businesses.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_01-31-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-ppp-second-draw-loans

Podcast: California health care subsidies: penalties and reconciliation

This week we’re covering California’s health care mandate, specifically how the penalties are applied and how to reconcile the subsidy payments on the return.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_01-24-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-california-health-care-subsidies-penalties-and-reconciliation

Podcast: The tax consequences of corporations relocating out of California

This week we will be talking about the tax consequences of corporations relocating out of California.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_01-17-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-the-tax-consequences-of-corporations-relocating-out-of-california/

Podcast: Comparing the first and second round of economic impact payments

This week we’re going over the details of the second round of economic impact payments.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_01-10-21.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-comparing-the-first-and-second-round-of-economic-impact-payments/

Podcast: Update on 2020 form changes and additions

This week we’re covering some of the new forms that we’ll be dealing with in the upcoming filing season.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_12-27-20.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-update-on-2020-form-changes-and-additions/

Podcast: File a copy of Form 1099-NEC with the FTB

This week we’re talking about the new Form 1099-NEC and some state filing issues.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_12-20-20.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-file-a-copy-of-form-1099-nec-with-the-ftb

Podcast: Retirement living for less with a tax deduction too

This week we will be talking about all-inclusive Life Plan communities otherwise known as continuing care retirement communities.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_12-13-20.mp3

Subscribers to Spidell’s California Taxletter® or the Online Research Package can access the transcript here: https://www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-retirement-living-for-less-with-a-tax-deduction-too/