Filing California taxes for clients who live outside of California either part time or all year can prove quite challenging. For this course, tax expert Karen Brosi teams up with Susan Maples, the Taxpayers' Rights Advocate for California's FTB. Topics covered include the top ten challenges facing practitioners and their clients, such as registering as a foreign business entity, apportionment, and penalties, as well as entity dissolution.
Upon successful completion of this course, participants will be able to:
- Recognize business taxpayers that meet the definition of 'doing business' in California, noting the requirements under Public Law 86-272
- Identify the steps out-of-state businesses must take to register as a foreign business entity in California, and the steps a business must take to revive a lapsed registration
- Determine what constitutes a California LLC, noting the California tax issues impacting LLCs
- Note the sales requirements and throwback rules for purposes of California tax law
- Recognize the methods of apportionment applicable to California income and franchise taxes, noting the impact of cases and rulings
- Specify assessment amounts, tax rate percentages, and waiver requirements for California income and franchise taxes
- Identify mandatory e-filing requirements for businesses filing tax returns in California
- Recognize the steps in dissolving an entity with the California Secretary of State and the Franchise Tax Board
- Note the applicable penalties for failure to file and failure to pay, and the requirements for penalty relief through the Voluntary Disclosure Program
- Note the characteristics and requirements of the MyFTB account for businesses
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