California Tax—2018 Filing Season

Study Level:  Basic
Delivery Method:  Online self-study
Provider of Record:  WebCE
Tax Year: 2017-2018
Field of Study: CA State Tax
Prerequisites:  None

Course Description: 

This course is aimed at preparing California tax professionals for the 2018 filing season, and as such it will review the latest information available from the FTB on tax law and procedural changes that affect the 2017 tax year. The course begins with a review of the statewide tax system followed by a discussion on the residency rules that California applies to identify those individuals with reporting obligations. A review of the rules surrounding household employers is next, followed by a discussion on the procedures for reporting the disaster losses that seem to frequently plague the state. A review of the recent changes to various California tax credits is next, followed by a review of the latest procedural and reporting changes that affect tax professionals who file returns for the 2017 tax year.

Topics in the course are supported by numerous illustrative examples and include:

  • California Tax System for Individuals
  • Franchise Tax Board Overview
  • California Residency Rules and Requirements
  • Household Employers and Employees
  • Disaster Losses
  • New and Updated Tax Credits
  • New for Tax Pros 

Learning Objectives:
Upon completion of this course, you should be able to:

  • given examples of taxpayers who enter or leave the state, correctly determine their California residency status for tax purposes
  • given examples of individuals who pay others to work in or around their home, determine whether an employer-employee relationship exists and identify any reporting requirements
  • identify the main features of the California Earned Income Tax Credit and identify the criteria for tax preparer due diligence and taxpayer eligibility
  • identify the actions required by tax professionals to ensure that they continue to receive copies of all FTB correspondence for their list of active POA clients
  • identify the new requirements for information to be provided with personal tax returns that include dependents and for those that claim the Head of Household filing status

Revised: Feb. 2018