California Non-Conformity: Individual & Business (Completed)
Date: Friday, September 12, 2025
Instructor: Jane Ryder
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours California Tax for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
In this course we'll review many adjustments, additions, or subtractions needed related to California conformity issues. Including Schedule A limitations, rental real estate, depreciation, business tax differences, state franchise tax, R & D, and more. In addition to different tax treatment of certain items, other items, such as federal tax credits or credit recapture, also cause reporting differences. And to complicate matters, our tax software often can't make these adjustments without our direct input. We also include business and employer provisions of SECURE 2.0, R and D credit, and COVID benefit reporting corrections needed for partners and S corp shareholders' basis.
Topics Covered
- California conformity
- California partner and shareholder basis
- California itemized deductions
- Depreciation
- SECURE 2.0 California conformity
Learning Objectives
- Understand critical conformity issues for individuals and business
- Determine which items may require specific input or adjustments by the tax practitioner.
- Develop processes for maximum California tax savings related to conformity issues
- Determine important basis corrections needed for California partners & shareholders.
- Consider information related to any potential conformity issues arising from new federal tax legislation
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
