CTEC QE California Tax

Overview

This course is designed to prepare California tax professionals for the current tax year. It has been updated as of 6/25/2021 with an editors' note to capture changes made since the original course was published.

Coverage includes changes made by federal stimulus legislation including the CARES Act, ARPA, the FFCRA, and COVIDTRA, including federal guidance issued on these and related topics. Differences between California tax law and federal tax law are highlighted and summarized for your convenience in the editors' note, which also includes the 2020 tax tables. California legislative updates, including the most recent rulings in California related to determining a worker's independent contractor versus employee status. This distinction is particularly important to California tax preparers going forward because California law and federal differ, and adjustments to the taxpayer's California return will, in many cases, be likely.

Learning Objectives

After completing this course successfully, you will be able to identify and recall correct application of rules and procedures related to the California tax return, especially with respect to:

  • federal legislation taking effect in 2020 and 2021, including the CARES Act, ARPA, and COVIDTRA, and the important distinctions between federal and California law
  • a summary of the rules where California does not conform to federal law as changed by the Tax Cuts and Jobs Act
  • California residency, filing status, tax rates, and filing requirements
  • special coverage of employee/independent contractor status treatment resulting from the Dynamex case, decided by the California Supreme Court
  • issues related to disaster and casualty loss, household employees, and cannabis business 

Tax Year 2020

Designed For

California Registered Tax Preparers (CRTPs), and other paid tax preparers including Enrolled Agents who need an update on California law for preparation of California state returns for their clients

This course satisfies CTEC's 5-hour annual requirement for California tax law coverage. 

Prerequisites

General familiarity with federal and California law principles applicable for the filing of an individual's tax return 
WebCE® 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.
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