California Business Non-Conformity
Author: Jane Ryder
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour California Tax for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Review California business tax provisions which do not conform with federal tax law. Differences in California tax law for depreciation, home office, meals and entertainment, SECURE 2.0 provisions for employers, HSAs, S corp conversion from C corp, energy credits, R&D credit, CA PTET, business disaster losses and more. Plus, strategies for maximizing tax planning based on non-conformity.
Publication Date: April 2025
Topics Covered
- California conformity
- PTET
- SECURE 2.0 for employers
- CA Depreciation
- Home Office
- Meals & entertainment
- CA energy credits for business
Learning Objectives
- Determine correct California depreciation for business
- Identify CA meals and entertainment deductions
- Explain how to correctly advise clients and report CA PTET credit
- Explain how to correctly report energy property for California tax
- Determine California tax treatment for CA business losses
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
