Miscellaneous California Tax Issues
Author: Spidell Publishing, LLC
Electronic version only
Volume I: The passthrough entity tax prepayment; LLC fee late-payment notices; worker classification and tax professionals; reporting a federal change in a tax return; the Other State Tax Credit and how to calculate it; penalty abatement for dishonored payments versus stop payments; requesting a copy of a fraudulent tax return; the excess business loss deduction; and more.
With this one-hour course, you will:
- Get a 19-page PDF manual
- Determine how long the statute of limitation period is extended for California purposes subsequent to a federal change in a tax return
- Identify where to claim the Other State Tax Credit and how to calculate it
- Recall areas of nonconformity with federal regulations for California taxpayers with excess business losses
Volume II: Tax increases in the new budget deal; loan-out corporations; health savings accounts; how the FTB estimates income; Earned Income Tax Credit; California tax nexus; paid family leave; California’s first functional use test; and more.
With this one-hour course, you will:
- Get an 19-page PDF manual
- Determine if a loan-out corporation owner is classified as an employee under the ABC test
- Identify documentation that substantiates whether paid family leave benefits are excludable from gross income
- Determine if property is presumed to be purchased for use in California using the first functional use test
Volume III: CalSavers; applying estimated tax payments to the passthrough entity elective tax; remote workers; claiming the Passthrough Entity Elective Tax Credit; sourcing sales for multistate service businesses; changes in ownership; worker classification; and more.
With this one-hour course, you will:
- Get an 20-page PDF manual
- Determine if a remote worker’s wages are subject to California employment taxes
- Recall what happens to a deceased taxpayer’s unused Passthrough Entity Elective Tax Credit
- Identify the three elements that constitute a change in ownership for property tax reassessment purposes
| Designation | CPE Hours |
|---|---|
| CPA | 1 Tax each volume |
| CRTP (CTEC) | 1 CA Tax each volume |
Course level: Basic
No advanced preparation is required.
Want to order by phone? Call us at: (800) 277-2257
These self-studies were designed to meet the requirements for the specified number of hours of continuing education. These courses were designed to meet the requirements of the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. Spidell Publishing, LLC has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Each self-study is designed to meet the requirements for 1 hour of continuing education for the California Board of Accountancy. Basic Level. Field of Study: Taxes. Delivery method: Self-study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. There are no prerequisites or advanced preparation required.Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Each self-study is designed to meet the requirements for 1 hour of continuing education for the California Board of Accountancy. Basic Level. Field of Study: Taxes. Delivery method: Self-study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. There are no prerequisites or advanced preparation required.
