California Tax Update: Part 2
Author: Douglas Kelley
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates 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
Join Doug Kelley, as he provides an update on individual income tax issues for those preparing 2025 California income tax returns. Coverage will include a comparison of significant differences between federal and California income tax compliance, along with military spouse tax residency clarifications. This course will also cover 2025 tax updates, including expiration of certain provisions and new legislation.
Publication Date: November 2025
Designed For
California preparers needing to meet their CTEC qualifications for the year, as well as any tax practitioner or preparer needing to prepare California tax returns for 2025.
Topics Covered
- Overview of Schedule CA
- IRS/CA Taxable Income Compared
- CA Depreciation Summary
- SECURE 2.0
- Inherited IRA Rules
- Military Spouse Tax Residency
Learning Objectives
- Recognize Federal/California conformity issues in individual income tax
- Identify California tax law to compute California taxable income and individual income tax liability
- Identify the bonus depreciation rate for property placed into service in 2025 and the Section 179 limit for 2025
- Identify how many primary "short-cuts" the "repair regs" primarily focus on
- Describe SECURE 2.0 and provisions impacting 2025 and beyond
- Recognize law surrounding military spouse tax residency
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A basic understanding of California Tax.
Advance Preparation
None
