California Non-Conformity: Individual & Business
Date: Monday, September 14, 2026
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
California’s ongoing decoupling from federal tax law continues to create significant compliance and planning challenges for tax professionals advising both individual and business clients. Recent legislative action, including California Senate Bill 711 (SB 711), introduces additional conformity and non‑conformity considerations affecting deductions, credits, depreciation, partner and shareholder basis, and various business‑related provisions. These differences frequently require manual adjustments that tax software cannot automate, increasing the risk of reporting errors and missed planning opportunities.
This online course provides a practical, practitioner‑focused review of California non‑conformity issues impacting individuals, partnerships, and S corporations. Jane Ryder walks participants through the most common federal‑to‑California adjustments, explaining how and where differences arise and how they affect tax liability, basis calculations, and reporting requirements. The course also highlights California’s treatment of selected SECURE 2.0 provisions, research and development credits, and lingering COVID‑related reporting corrections.
Designed to help professionals work more efficiently and confidently, this program emphasizes actionable techniques for identifying required adjustments, implementing them correctly, and developing repeatable processes to support accurate California compliance while maximizing tax savings for clients.
Who Should Attend
This course is designed for tax professionals who prepare or review California individual and business returns and must navigate frequent federal‑state differences.
Topics Covered
- Overview of California conformity and non‑conformity rules
- California Senate Bill 711 (SB 711) and related updates
- Federal‑to‑California adjustments for individuals and businesses
- California itemized deduction limitations
- California depreciation differences
- Partner and shareholder basis adjustments for California purposes
- California treatment of SECURE 2.0 business provisions
- Research and Development (R&D) credit differences
- COVID‑related reporting corrections affecting basis and credits
Learning Objectives
- Explain recent California non‑conformity changes resulting from SB 711 affecting individual and business taxpayers
- Identify common California‑specific additions, subtractions, and adjustments required for accurate tax reporting
- Determine which federal tax items require practitioner input to properly reflect California treatment
- Apply planning strategies designed to maximize California tax savings related to non‑conformity issues
- Correctly calculate California‑specific partner and shareholder basis adjustments
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
