California Tax—2019 Filing Season

Overview

This course is aimed at preparing California tax professionals for the 2019 filing season. It explains differences between the federal Tax Cuts and Jobs Act and California tax law and goes in-depth into significant changes in California law. It reviews the latest information available from the California Franchise Tax Board on tax law and procedural changes affecting the 2018 tax year. After reviewing the statewide tax system and discussing residency rules, the course covers householder employers, procedures for reporting disaster losses, updates to tax credit rules, and procedural and reporting requirements for tax professionals filing returns for the 2018 tax year..

Learning Objectives

Students who successfully complete this course will be able to:

  • identify relevant differences in tax treatment between the TCJA and California law
  • correctly determine taxpayers' California residency status for tax purposes
  • determine when an employer-employee relationship exists and identify any reporting requirements in situations with household employees
  • identify the main features of the California Earned Income Tax Credit
  • identify the criteria for tax preparer due diligence and taxpayer eligibility

Designed for

California Registered Tax Preparers

Prerequisites

General knowledge of how to prepare tax returns and state tax returns for California

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