There are no prerequisites.

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Self-Study Video


Course Description

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. Among the topics covered are the top 10 challenges facing practitioners and their clients, including defining residency, sourcing income, community property, real estate, and the treacherous territory of installment sales.


Karen Brosi, CFP, EA

Karen Brosi, CFP, EA, has an extensive California tax practice, advising clients in individual tax and family wealth planning, specializing in complex individual income tax matters and all types of securities transactions. Her background as a CFP and as a tax preparer for the wealthy makes her particularly effective in the tax and financial planning arenas. Karen teaches tax professionals how to avoid tax minefields with her extensive planning checklists and practical tips.

Besides being one of the most prominent California tax update instructors, she’s a favorite interviewee on radio, television, and in print media, such as Bloomberg Businessweek. Karen’s powerful real-life presentations pinpoint critical federal and state tax areas, teaching tax professionals what they need to know to optimally assist their clients. Karen was the recipient of the California CPA Education Foundation 2012-2013 Outstanding Webcast Instructor award.

Course Specifics

Feb 9, 2018
There are no prerequisites.

Compliance Information

CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1209
CTEC State Credit: 2
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Section 1

  • Recognize the requirements for residency in California, noting the difference between residency and domicile in California
  • Note the types of California-source income and its impact on income tax for residents, non-residents, part-year residents, and pass-through entities
  • Recall the defining characteristics of domicile and community property laws with respect to California married couples and Registered Domestic Partners
  • Cite California tax laws including filing requirements regarding the sale of real property and like-kind exchanges

Section 2

  • Recognize the taxation requirements for installment sales, noting differences between California non-resident and resident treatment
  • Cite California laws including filing requirements and applicable issues regarding the reporting of worldwide income, the treatment of carryovers for residents and non-residents, the filing of group non-resident returns, the apportionment of income for trusts with out-of-state trustees, e-filing, and paying taxes electronically
  • Recognize the requirements for California's mental health tax, noting taxpayers who may be subject to the mental health tax
  • Note the requirements of the Other State Tax Credit (OSTC)
  • Recognize the process of requesting a penalty abatement, noting excuses that show the taxpayer has reasonable cause for avoiding the penalty
  • Recognize the purpose of a MyFTB Account, noting the information a tax practitioner has access to, as well as the authority to respond to FTB notices or file Powers of Attorney for clients

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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