This course explains the many differences between the California and federal rules that determine the dividends received deduction. It also explains the recent changes in the California deduction resulting from case law and legislation.
Credit available for CFPTM, CPA, Enrolled Agent.
This course provides an explanation of California’s water’s-edge election, including new election and termination provisions.
Credit available for CFPTM, CPA, Enrolled Agent.
This course provides an explanation of the California NOL rules, the many differences between the California and federal NOLs, California’s special rules for specified types of businesses, as well as an overview of the impact the 2003 suspension will have on tax return preparation and tax planning.
Credit available for CFPTM, CPA, Enrolled Agent.
This course provides an explanation of tax preparer requirements and specifically addresses new or amended provisions that directly concern tax preparers, including preparer confidentiality issues, electronic filing requirements, and penalties.
Credit available for CPA, Enrolled Agent.