With this two-hour course, you will:
- Learn about the FTB’s latest applications of the market-based sourcing rules
- Understand nexus and when an entity is “doing business” in California
- Discuss the apportionment requirements for businesses operating inside and outside of California
- Learn how California’s apportionment rules apply to passthrough entities and their owners
- See what is included in the sales factor
- Understand the differences between the throwback and throwout rules
- Find out the latest developments on out-of-state LLC member filing requirements
- Protect your clients from California’s large corporate understatement penalty
- Know who is required to file a combined report and how to make a water’s-edge election
||2 CA Tax
||1.5 General MCLE
Course level: Intermediate
General knowledge of corporate returns is required.
Want to order by phone? Call us at: (714) 776-7850
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Renée Rodda, J.D.
Renée is Vice President of Spidell Publishing, Inc.® and editor of Spidell's California Taxletter® and Spidell's Analysis & Explanation of California Taxes®. She authors the California chapters of Spidell's Federal and California Tax Update seminar manual and is a regular speaker at Spidell's fall update seminars, summer seminars, and webinars. She has a BA from San Diego State University and is a graduate of Chapman University School of Law with a Tax Law Emphasis.
Susan Maples, CPA
Susan Maples is the Taxpayers’ Rights Advocate for the FTB. She has been with the FTB for more than 20 years, working in both Sacramento and the Southern California field offices. She started as an auditor and has experience with personal income tax and corporate tax law. Susan has worked closely with the practitioner community in her previous role as the Tax Practitioner Liaison to the FTB and presented a variety of topics with the Education and Outreach program.
This webinar is designed to meet the requirements for the specified number of hours of continuing education. This webinar has been designed to meet the requirements of the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. General knowledge of corporate returns is required. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This webinar is designed to meet the requirements for 2 hours of continuing education for the California Board of Accountancy. Level: Intermediate. Field of Study: Taxes. Delivery method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. General knowledge of corporate returns is required.