This week we are covering specified service businesses for the purposes of the §199A deduction.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_11-4- 18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast- transcripts/podcast-irc-199a-and-specified-service-trades-or-businesses

This week we have a bit more information on how the EDD has reacted to the California Supreme Court's decision in Dynamex.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-28-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-what-is-the-edd-saying-about-dynamex

This week we are talking about waiving penalties for reasonable cause, whether it's because of a power outage or reliance on a preparer.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-21-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-when-the-power-goes-out-on-filing-day

This week we're covering regulations that confirm the tax reform act elimination of miscellaneous itemized deductions does not eliminate expenses that were previously deductible under IRC §67(e).

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-14-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-guidance-clarifies-miscellaneous-itemized-deductions-for-fiduciary-returns

This week we're covering business meal expense guidance that tax pros have been waiting for since the Tax Cuts and Jobs Act went into effect.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-7-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-guidance-on-business-meal-expense-deductions

This week we're talking about raising fees as a result of the passage of the Tax Cuts and Jobs Act.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-30-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast—raising-fees-and-justifying-it

This week we're covering FUTA and what it means to employers that California has paid off its unemployment account loan balance.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-23-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/futa-rate-cuts-coming-to-california-employers

This week we have some stats on FTB business audits, including the FTB's business audit workload, how long these cases are taking, and how much revenue is being generated from these audits.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-16-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-ftb-business-audits-by-the-numbers

This week we're covering some of the bills that made to the Governor's desk and are awaiting his signature, including another bill in conflict with the IRS's recent proposed regulations.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-9-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-legislative-update-bills-sent-to-governor

This week we're covering the IRS proposed regulations disallowing charitable contribution deductions to funds that many states put in place to circumvent the limitation on state and local tax deductions.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-2-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/salt-limitation-workaround-irs-regs-and-a-california-bill

This week we have some follow-up information regarding the problems that practitioners have been having with accessing client accounts through MyFTB.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-26-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/posdcast-ftb-calling-practitioners-to-expedite-poas

This week we're covering the high points of the recently-released proposed regulations under §199A.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-19-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-199a-proposed-regulations–quick-and-dirty

This week we're covering a lighter non-tax topic: waste and misuse of time by state employees.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-12-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-your-tax-dollars-at-work-or-not

This week we’re covering the filing requirements for Form FTB 3840 when a passthrough or disregarded entity does a like-kind exchange.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-5-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-who-is-responsible-for-filing-form-3840-after-a-like-kind-exchange

This week we’re covering who can and cannot sign a tax return for a fee in California and the potential penalties.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-29-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-which-tax-preparers-can-sign-a-california-return

This week we’re covering data breaches and what to do if your practice has been affected.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-22-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-steps-to-take-if-your-practice-suffers-a-data-breach

This week we're covering tax preparer regulation efforts, starting with the recent situation in Nevada that's keeping Enrolled Agents from being able to do their jobs.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-15-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/eas-practice-rights-limited-in-nevada

This week we’re covering an initiative to split California into smaller pieces and how that would play out if it passes.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-8-18.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/cali-three-nia-dreamin

This week we’re covering the recent Wayfair decision and the potential effect on sales and use tax collection.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-1-18.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/the-wayfair-decision-physical-presence-no-longer-required-for-sales-and-use-tax-purposes

This week, we're covering the new centralized partnership audit rules and SB 274, which lays out partnership reporting requirements for FTB purposes.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-24-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-centralized-partnership-audit-rules

This week, we're covering mandatory electronic payments and the associated penalties and waivers.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-17-18.mp3

Subscribers to Spidell's California Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-electronic-payments-penalties-and-waiver-requests