Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 to receive credits
Join Eva Rosenberg, EA, as she walks through essential information for tax professionals preparing 2022 individual California tax returns. It will include comparisons to the IRS treatment of the California tax issues, in order to ensure that California preparers differentiate for the purposes of the California Form 540 Schedule CA.
Publication Date: January 2023
Designed For
California preparers needing to meet their CTEC qualifications for the year, as well as any tax practitioner or preparer needing to prepared California tax returns for 2022.
Topics Covered
- Misc. Conformity
- Pass-Through Entity issues
- Employee vs Freelancer
- Certain CA Tax Credits
- CA resident vs non-resident
- CDTFA
- IRS/CA Schedule C differences
- CalSavers Mandate
- CA pensions after moving out of CA
- California Estate and Gift issues
- Exemption from $800
- FTB Collections and Audits
- CA Taxpayer Advocates
Learning Objectives
- Recognize the specific and distinct California tax issues for California individual taxpayers, especially when California law does not conform to federal law
- Identify California conformity to various recent federal laws
- Describe the definition of employees involves two main factors
- Recognize some of the costs and deductions available to licensed cannabis businesses
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A basic understanding of California tax.
Advance Preparation
None
Instructor
Eva Rosenberg
Eva Rosenberg, EA, Your TaxMama® has been a member of NAEA for over three decades. TaxMama® has been teaching Enrolled Agents Exam review courses off and on since developing the program for UCLA Extension over 20 years agoThese days, she’s teaching her own course online at
www.irsexams.school
Eva has a B.A. in Accounting and an M.B.A. in International business. Your TaxMama® has been a TaxWatch columnist for Dow Jones'
www.MarketWatch.com for nearly 15 years, and award-winning author of two best-selling books,
Small Business Taxes Made Easy, (4th edition) published by McGraw-Hill and
Deduct Everything! from Humanix Publishing.
As a speaker, TaxMama® is popular with both tax professionals and taxpayers. Please drop by
www.TaxMama.com and get answers to tax questions we can't cover here, free, by simply clicking on this link:
http://iTaxMama.com/AskQuestion