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A California Tax Tutorial (CTXT)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Basic
  • Credits
    5
  • Qualifies for

    CPE

Overview

Although recent California legislation conformed California’s Revenue and Taxation Code (R&TC) to the Internal Revenue Code as it existed on January 1, 2015, there are still significant stated conformity differences, as well as the differences resulting from federal extenders and provisions made permanent at the end of 2015 by the Protecting Americans from Tax Hikes (PATH 2015) legislation. How California tax law determines income from California sources is a multi-faceted topic.

Major Topics:

  • California Common Conformity Issues
    • Impact of recent federal legislation
    • Inconsistencies and differences in treatment of COD income
    • Worker classification differences
    • Statute of limitation differences
    • Three distinct tax agencies
  • California Taxation of Individuals
    • Residency defined by “domicile”
    • California taxable income for residents
    • California-source income for nonresidents
    • California taxable income for part-year residents
    • Issues related to community property laws
  • California Taxation of Businesses
    • California current and historical apportionment models
    • Economic nexus determinations of “doing business in California”
    • Special rules for LLCs
  • California Taxation for Fiduciary Returns
    • Impact of residency of beneficiaries and fiduciaries
    • Pro-rations applied to fiduciary income
    • Pro-rations applied to beneficiary K-1 income

Learning Objectives

  • Gain competency in preparing California tax returns

Who should take this course:

Designed for:

Tax practitioners who are seeking a better understanding of California taxation

Prerequisite:

None

Advanced Preparation:

None

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