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/

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/

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

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

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

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

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

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/

This week we’re covering Employment Development Department worker classification audits and the potential for penalties to be assessed on tax professionals.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-26-22.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-edd-worker-classification-audits

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

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/

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/

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/

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

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

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

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/

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/

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/

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

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/

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/

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

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

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/

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

This week we’re covering the taxability of paid family leave benefits offered by a private employer.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-05-21.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-are-employer-paid-family-leave-benefits-taxable/

This week we’re covering letters the EDD is sending out to recipients of pandemic unemployment assistance benefits asking for employment verification.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-28-21.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-edd-looking-for-employment-verification-from-pua-recipients

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

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

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/

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/

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

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

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

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

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

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

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

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

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

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

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/

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

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

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

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

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

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/

This week we’re covering a recent appeal in which taxpayers tried to use the Bragg factors to end their California residency, but found it takes more than meeting a few factors to become a true nonresident.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_6-27-21.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/

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

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

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

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/

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/

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

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

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

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

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

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

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

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/

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/

This week we will be talking about the Employee Retention Credit.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_01-03-21.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-employers/

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/

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

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/

This week we will be talking about Governor Newsom’s recent press release announcing immediate assistance for businesses impacted by COVID-19.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_12-06-20.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-new-relief-available-for-small-businesses

This week we have some answers to questions about PPP loan forgiveness and how to deduct expenses paid with loan proceeds, but the guidance raises more questions.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_11-29-20.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-what-we-know-about-deductions-for-expenses-paid-with-ppp-loans

This week we’re covering some tax planning tips to consider before the end of the year.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_11-22-20.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-tax-planning-in-2020/

This week we’re talking about reporting income for taxpayers who are independent contractors for federal purposes, but employees for California purposes.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_11-15-20.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-california-employees-and-federal-independent-contractors

This week we’re covering final regulations for certain estate and trust deductions.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_11-8-20.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/estate-and-trust-deductions-guidance-and-new-k-1-instructions

This week we will be talking about a hot button election topic – Proposition 22 and Assembly Bill 5.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_11-1-20.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-what-is-proposition-22-really-about/

This week we’re covering the two tax-related California ballot propositions, which both would affect property tax law.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-25-20.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-prop-15-and-prop-19-what-changes-would-they-bring/

This week we’re covering payroll tax requirements and the associated penalties that can result from failing to file or pay those taxes.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-18-20.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-payroll-taxes-and-related-penalties/

This week we will be talking about your client’s sale of residence and some tips on how to compute the gain and exclusion.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-11-20.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-things-to-remember-when-a-client-buys-or-sells-a-home

This week we’re covering some CARES Act provisions that affect charitable contribution deductions and carryovers.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_10-4-20.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-cares-act-changes-to-charitable-contribution-carryovers

This week we’re talking about some reasons why businesses might want to wait until the end of their covered forgiveness period to submit their PPP loan forgiveness applications.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-27-20.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-should-borrowers-submit-ppp-loan-forgiveness-applications-early/

This week we’re covering a new credit that will provide some relief to California small businesses with $1,000 for every net increase in full-time equivalent employees.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-20-20.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-new-hiring-credit-enacted-for-small-businesses

This week we’re covering estimated tax payments and some considerations to keep in mind.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-13-20.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-critical-new-considerations-for-september-15-estimated-tax-payments/

This week we’re covering some legislation that has moved on to the Governor to be signed or vetoed.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_9-6-20.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-important-tax-bills-are-in-the-governors-hands/

This week we’re talking about filing amended returns for partnerships subject to the centralized partnership audit regime.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-30-20.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-temporary-amended-partnership-audit-rules-under-the-cares-act/

This week we’re looking at two tax propositions that will be on the California ballot this fall.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-23-20.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-property-tax-changes-on-the-november-ballot

This week we’re covering how to appeal decisions made by the SBA regarding PPP loan reviews and forgiveness.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-16-20.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-appealing-decisions-on-ppp-loans-and-loan-forgiveness

This week we’re talking about worker classification and a federal case in which the taxpayer was able to prove her workers were independent contractors; although, we doubt the EDD would agree.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-9-20.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-taxpayer-cleans-up-in-employment-tax-case-but-what-would-california-say

This week we’re covering the CARES Act fix regarding qualified improvement property.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_8-2-20.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-qualified-improvement-property-is-eligible-for-bonus-depreciation

This week we’re talking about making S corp elections, including how to make a late election and what criteria a corporation has to meet in order to do so.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-26-20.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-making-a-timely-or-late-s-corporation-election

This week we’re talking about an extension of time for rolling 2020 required minimum distributions back into a retirement account.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-19-20.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-rmds-must-be-rolled-back-by-august-31

This week we’re covering some last-minute filing tips and reminders as we approach the July 15 filing and payment deadline.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-12-20.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-last-minute-filing-issues-to-consider

This week we’re covering the California health care mandate, including an inflation-adjusted penalty increase.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_7-5-20.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-uninsured-californians-will-face-increased-penalty-on-2020-return

This week we’re talking about some issues taxpayers may be facing come July 15 when estimates and 2019 tax payments are due.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-28-20.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-estimated-tax-payments-important-considerations/

This week we’re talking about California conformity to various provisions of the Families First and CARES Acts.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-21-20.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-california-conformity-to-covid-19-changes

This week we’re covering residency audits and what the FTB is looking for and what kind of information they already have.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-14-20.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-goodbye-california-hello-residency-audit/

This week we have an update on AB 5 and worker classification, which is still a focal point in Sacramento even with all of the pandemic-related happenings.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_6-7-20.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-ab-5-is-full-steam-ahead/

This week we’re covering paycheck protection program loan fraud and the next round of legislation regarding this program.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-31-20.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-doj-already-picking-up-paycheck-protection-program-loan-fraudsters/

This week we’re covering some recent guidance regarding extensions for §1031 exchanges.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-24-20.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-1031-exchange-extensions/

This week we’re covering recontributions to §529 plans of refunded education expenses.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-17-20.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/extended-deadline-to-recontributed-education-expenses/

This week we’re covering net operating loss carrybacks under the CARES Act.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-10-20.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-cares-act-changes-to-net-operating-losses/

This week we are covering some guidance from the IRS about economic impact payments sent out to deceased taxpayers and what to do about those payments.

To listen to this podcast, go to: http://traffic.libsyn.com/spidellpublishing/SCM_5-3-20.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-irs-addresses-erroneous-economic-impact-payments/