Self-Study Video

California Business Tax Hazards: 10 Strategies for Out-of-State Practitioners

2 Credits: Taxes


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California Business Tax Hazards: 10 Strategies for Out-of-State Practitioners

Self-Study Video
Course Level
CPE Credits

2 Credits: Taxes

Course Description

Filing California taxes for clients who live outside of California either part time or all year can prove quite challenging to practitioners. 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.

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Learning Objectives

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

Section 1

  • 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

Section 2

  • 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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Course Specifics

Course ID
Revision Date
February 8, 2023

There are no prerequisites.

Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1210
CTEC State Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE 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 register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Karen Brosi Headshot

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 …

Karen Brosi, CFP, EA Read More »