Self-Study Video

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

2 Credits: Taxes


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California Individual 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. 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.

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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
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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-1209
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 »