Current California Tax Issues

Stay current on the latest California tax developments with this comprehensive course based on Spidell’s California Taxletter® from April through August 2024. Topics include CalPERS settlements, §1031 exchanges, multistate business taxation, the passthrough entity tax, worker classification, and other key updates affecting California tax compliance.

• Determine if an entity that is formed and registered to do business in another state is commercially domiciled in California
• Determine for married joint tenants the amount in value of joint tenancy property to be included in the gross estate of the first spouse to die
• Determine how long the statute of limitation period is extended for California purposes subsequent to a federal change in a tax return
• Determine if a loan-out corporation owner is classified as an employee under the ABC test
• Determine if a remote worker’s wages are subject to California employment taxes