California Individual Income Tax Overview
This course covers a range of topics in connection with California individual income taxation including:
  • Filing, dependents & exemption status
  • Deductions
  • Residency issues
  • Registered domestic partner status
  • State specific tax credits
  • Administrative considerations, and
  • Tax issues impacting military personnel
In general, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015. In addition to specific topics described above, this course also provides tax practitioners with necessary guidance to identify instances of these differences between California and Federal tax law.


Course Publication Date: August 23, 2020

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $50.00!

Author:Frank Castillo CPA
Course No:TAX-CATAXINDV-10030
Recommended CPE:5.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Taxes
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Learning Objectives
  • Recall key tax updates applicable to individual tax filers for tax year 2019.
  • Identify filing statuses available to California Individual taxpayers.
  • Recall levels of exemption credits based on filing status.
  • Recall taxation rules in connection with Registered Domestic Partners in California.
  • Identify factors contributing to California taxable income based on residency rules.
  • Recall key Federal and California tax provisions specific to active military service members.
  • Identify differences between California versus Federal individual tax law treatment.
  • Recall requirements for claiming the earned income tax credit in California.
  • Identify restrictions imposed on individuals claiming the California renters and senior head of household credit.
  • Recall key provisions contained in the California motion picture and television production credits.
  • Identify when taxpayers are subject to the California Tentative Minimum Tax (i.e. Alternative Minimum Tax).
  • Identify key dates and payment thresholds in connection with estimated tax payments.
  • Recall exceptions to tax withholding requirements associated with real property sales.
  • Recall instances where interest and penalties would be imposed on tax preparers.
  • Identify dollar thresholds in connection with electronic payment (e-pay) requirements.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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