This course provides tax professionals with an in-depth review of the latest changes in California tax laws and regulations, with a focus on areas where the state does not conform to federal income tax law. Participants will explore planning strategies using California’s pass-through entity tax election, as well as key rules governing residency and nonresidency. The program will also address sourcing rules to determine when income is attributable to California, along with methods for calculating apportionment between California and other states. By the end of the course, attendees will be equipped to apply these concepts in practice to better advise clients with California tax exposure.
This course satisfies the CTEC registered tax preparers (CRTP) required annual state-specific CPE.
*Self-Study recording not available for NASBA CPE credits
CTEC Course #: 6248-CE-00170
When?
Tuesday, September 23, 2025 · 3:00 p.m.
Eastern Time (US & Canada)
Duration: 6 hours
Price
$79.00
Language
English
Who can attend
Everyone
Dial-in available? (listen only)
Not available.
Agenda
Identify when California income tax laws do not conform with federal income tax law
Summarize tax strategies using California's pass-through entity tax election
Outline residency and nonresidency California state income tax laws
Determine when income should be sourced to California
Calculate the apportionment between California and other states
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Larry has been a tax professional since 1986 with a tax planning, preparation, and representation practice in Redwood Shores, CA. Larry enjoys speaking about tax to tax and financial planning professionals. Larry received his BS in Business...