California Non-Conformity: Individual & Business
Author: Jane Ryder
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours 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
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.
Publication Date: September 2025
Topics Covered
- California conformity
- California partner and shareholder basis
- California itemized deductions
- Depreciation
- SECURE 2.0 California conformity
Learning Objectives
- Explain critical conformity issues for individuals and business
- Determine which items may require specific input or adjustments by the tax practitioner
- Explain how to develop processes for maximum California tax savings related to conformity issues
- Determine important basis corrections needed for California partners & shareholders
- Identify information related to any potential conformity issues arising from new federal tax legislation
- Identify the publication that provides general information related to CA non-conformity to federal tax law
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
