California Taxation of Multistate Businesses (August 14)
Presented by:
- Review a recent case where a practitioner was subject to penalties because they did not understand California taxation of out-of-state businesses
- Determine whether your out-of-state clients qualify for the latest LLC gross receipts fee class action settlement
- Learn about P.L. 86-272 state tax immunity protections, P.L. 86-272’s limits, and various state’s efforts to restrict its protections and how this may benefit certain taxpayers
- Understand when a business and its owners are subject to California tax
- Learn how income is apportioned when your business client is doing business in more than just California: This applies to all businesses, including passthrough entities and Schedule C sole proprietors
- Understand nexus, including California’s economic nexus factor thresholds and who they apply to, and when an entity is “doing business” in California
- See what is included in the sales factor
- Master FTB’s latest guidance on sourcing sales of services
- Understand the differences between the throwback and throwout rules
- Understand why alternative apportionment is not really an alternative in California
- Find out the latest developments on out-of-state LLC member filing requirements
Need information on this topic now? Click here to order the 2023 version and get access today.
| CPA | 2 Tax |
| CRTP (CTEC) | 2 CA Tax |
| Attorney | 1.5 General MCLE |
Course level: Intermediate
General knowledge of corporate returns is required.
Enrolled Agents are not eligible for state tax credit.
Webinar speaker:
Renée is Senior Vice President of Tax and Accounting for CeriFi, LLC. She is the editor of Spidell’s California Taxletter® and Spidell’s Analysis & Explanation of California Taxes®. She has been educating tax professionals for more than 20 years. Renée is also a member of the advisory board for the Franchise Tax Board, the California Department of Tax and Fee Administration, and the Board of Equalization. She is a graduate of Chapman University School of Law with a Tax Law Emphasis.
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Webinar features:
- 2 hours of CPE for one attendee (Enrolled Agents are not eligible for state tax credit.)
- Unlimited number of people may watch and listen on one computer and print course outline
- PDFs of reference manual and PowerPoint slides
- Add CPE for only $50 per additional attendee (additional CPE attendees must take an exam to receive credit). Please contact our customer service department to register for additional CPE at (800) 277-2257.
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Take advantage of the convenience of Spidell webinars and get the most practical tax CPE without leaving your office.
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 (800) 277-2257. Spidell Publishing, LLC 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. 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, LLC 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: Group Internet-Based. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. General knowledge of corporate returns is required.
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