This week we’re covering the top 10 things to know about filing Form 540 for 2025.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-07-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-top-10-must-know-tips-for-filing-2025-form-540

This week we’re talking about tax planning for dissolutions that happen at the end of the year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-30-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-remember-california-no-longer-requires-entities-to-dissolve-by-december-31

This week we’re covering important end-of-year tax-saving opportunities that your clients won’t want to miss out on.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-23-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-year-end-tax-planning-strategies

This week we’re looking at various provisions that California now does or does not conform to following the passage of SB 711.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-16-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-conformity-or-lack-thereof-just-got-a-lot-more-complicated/

This week we’re covering ways to reduce tax caused by the elimination of California’s SDI wage base.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-09-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://spidell.com/research/california-taxletter/podcast-transcripts/podcast-reduce-tax-caused-by-californias-sdi-wage-base-elimination/

This week we’re covering California’s recent conformity to TCJA alimony provisions, and which taxpayers are affected.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-02-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/popcast-california-now-conforms-to-tcja-alimony-rules

This week we’re covering new California conformity to retirement contribution deductions, following the passage of California’s conformity bill SB 711.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-26-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-understand-californias-new-retirement-contribution-deduction-conformity/

This week we’re covering some changes to the California requirements to obtain a new CPA license and new exemptions from CTEC registration.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-19-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-new-california-cpa-and-ctec-licensing-and-registration-requirements/

This week, we’re covering the Medi-Cal asset test, which was phased out in 2024 but will be reinstated starting in 2026.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-12-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-medi-cal-asset-test-reinstated-starting-in-2026

This week we’re covering filing tips for taxpayers whose wildfire postponed filing deadline is approaching on October 15.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-05-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-october-15-filing-and-payment-postponement-traps-to-watch-out-for/

This week, we’re covering changes to how certain multistate service providers, including tax professionals, apportion income to California.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-28-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-changes-rules-for-how-service-professionals-including-tax-professionals-are-taxed/

This week we’re covering an expanded income exclusion for certain taxpayers who received settlements to cover wildfire-related expenses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-21-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-californias-wildfire-settlement-exclusion-expanded

This week we’re covering when community ends for the purposes of community property laws.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-14-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-when-does-community-property-end

This week we’re covering the pros and cons of filing as married filing separate.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-07-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-pros-and-cons-of-filing-married-filing-separate

This week we’re covering what to do in an FTB residency audit.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-31-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-what-to-do-in-an-ftb-residency-audit

This week we’re covering entity identification numbers and classification changes.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-24-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-entity-identification-numbers-and-classification-changes/

This week we’re covering what to do when an estranged spouse won’t provide the required tax information.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-17-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-messy-divorces-what-to-do-when-an-estranged-spouse-wont-provide-the-required-tax-information

This week we’re covering some recently enacted property tax law changes.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-10-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-recently-enacted-property-tax-law-changes

This week we’re covering how to avoid real estate withholding errors related to sales by trusts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-03-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-real-estate-withholding-and-trusts-8-03-25

This week we’re covering California nonconformity to the provisions of the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-27-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-nonconformity-to-obbba

This week, we’re covering the basics of the CalKIDS savings program because schools will begin notifying families about the accounts starting with this school year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-20-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://spidell.com/research/california-taxletter/podcast-transcripts/podcast-calkids-college-savings-program

This week we’re covering changes to California’s passthrough entity elective tax, following the passage of SB 132.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-13-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-big-changes-coming-to-californias-passthrough-entity-tax

This week we’re covering reporting income after a taxpayer leaves California.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-06-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-reporting-income-after-a-change-of-residency

This week, we’re covering the CalSavers registration requirement for businesses with at least one California employee.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-29-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-calsavers-reminder-for-businesses-with-at-least-one-california-employee/

This week we’re covering reporting issues for workers who are classified as California employees and federal independent contractors.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-22-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-workers-classified-as-california-employees-and-federal-independent-contractors/

This week we’re covering late-payment notices that the FTB is sending for the 2024 tax year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-15-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-ftb-sending-2024-llc-fee-late-payment-notices

This week, we’re discussing the tax and filing requirements of changing an LLC’s tax classification.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-08-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-changing-an-llcs-tax-classification-understand-the-tax-and-filing-requirements

This week, we’re covering the tax changes in the Governor’s proposed budget revision.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-01-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-proposed-tax-changes-in-the-governors-budget-revision

This week we’re covering how to treat insurance payments and other reimbursements received after a disaster.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-25-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-how-to-treat-insurance-payments-received-after-a-disaster

This week we’re covering how to help clients who never formally dissolved entities.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-18-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-how-to-help-clients-who-never-formally-dissolved-entities

This week we’re covering whether Employee Retention Credit adjustments are required on the California return.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-11-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-are-erc-adjustments-required-on-the-california-return

This week, we’re covering when the FTB can intercept a taxpayer’s refund.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-04-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-when-can-the-ftb-intercept-a-tax-refund

This week we’re covering some considerations for making the passthrough entity tax prepayment, due on June 16.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_04-27-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-tax-prepayment-deadline-approaching/

This week we’re covering property tax planning options for taxpayers affected by the Los Angeles wildfires.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_04-20-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-property-tax-planning-and-disasters/

This week we’re covering some tips regarding the passthrough entity tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-26-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-tips-for-a-new-tax-year-the-passthrough-entity-elective-tax

This week we’re covering the disaster postponements for Los Angeles County wildfire victims.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-19-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-disaster-postponements-for-los-angeles-county-wildfire-victims

This week, we’re covering some federal filing updates to be aware of for the start of the 2025 filing season.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-12-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-2025-filing-season-updates

This week we’re covering key nonconformity issues to watch for on 2024 returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-05-25.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-key-nonconformity-issues-to-watch-for-on-2024-returns

This week we’re covering California conformity to certain provisions of the Federal Disaster Tax Relief Act.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-29-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-conforms-to-some-of-the-recently-enacted-federal-disaster-tax-relief-act

This week we’re talking about planning for California’s net operating loss suspensions that go into effect in 2024.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-22-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-planning-for-californias-net-operating-loss-suspensions-that-go-into-effect-in-2024

This week we’re covering penalty relief options for taxpayers who are subject to estimated tax payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-15-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-estimated-tax-penalty-relief-options

This week, we’re covering how to report IRS partnership audit changes to the FTB.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-08-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-reporting-irs-partnership-audit-changes-to-the-ftb

This week we’re covering some of the exemptions from the ABC test for worker classification that will sunset for certain industries at the end of this year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-01-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-abc-test-exemptions-will-sunset-for-certain-industries/

This week we’re covering three California planning strategies to consider implementing by the end of the year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-24-24_revised.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-tax-planning-strategies-to-consider-implementing-by-the-end-of-the-year

This week, we’re talking about holding a vacation home in an LLC and the California tax consequences.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-17-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-understand-the-tax-issues-of-holding-a-vacation-home-in-an-llc/

This week we’re covering property tax adjustments for commercial properties.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-10-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-property-tax-adjustments-for-commercial-properties

This week we’re looking at some of the tricks and traps around filing a final corporate return.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-03-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-tricks-and-traps-of-filing-a-final-corporate-return

This week we’re discussing how California treats accrued market discount income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-27-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-understand-how-california-treats-accrued-market-discount-income

This week, we’re covering the recent decision by the U.S. Supreme Court not to review the Olsen case challenging AB 5.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-20-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-uber-lyft-workers-may-soon-be-receiving-back-pay-and-benefits

This week, we’re covering dividing property in a divorce and how that affects basis and the principal residence exclusion, among other things.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-13-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-dividing-property-in-a-divorce

This week we’re covering some of the more common California adjustments to be aware of for individual taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-06-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-making-adjustments-on-the-california-return

This week, we’re covering the coming FUTA payroll tax increase that’s the result of California’s Unemployment Insurance Fund loan.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-29-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-another-futa-payroll-tax-increase-is-coming/

This week we’re discussing nonresident sole proprietor income taxability in light of several Office of Tax Appeal decisions.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-22-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-nonresident-sole-proprietor-income-taxability-9-22-24

This week we’re discussing the common misconception that a California entity needs to be dissolved by December 31 to avoid the $800 annual tax from accruing for the following year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-15-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-you-dont-have-to-dissolve-a-california-entity-by-december-31

This week we’re covering calculating California tax on trust income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-08-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-calculating-california-tax-on-trust-income

This week, we’re talking about changes that Proposition 19 made to transfers of California real property between parents and children.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-01-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-parent-child-property-tax-transfers-under-prop-19

This week, we’re talking about nonwage withholding and some tips for tax pros to make sure clients don’t lose out on withheld amounts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-25-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-be-the-hero-make-sure-your-clients-dont-lose-out-on-withheld-amounts

This week, we’re discussing how to determine the basis of inherited property that’s held in joint tenancy.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-18-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-inherited-basis-in-joint-tenancy-assets

This week, we’re discussing some tips for filing Form 3840 to report certain like-kind exchanges.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-11-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-tips-for-filing-form-ftb-3840

This week we’re covering common errors taxpayers make when using FTB’s Web pay system, and some tips for avoiding those mistakes.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-04-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-help-your-clients-avoid-web-pay-errors

This week, we’re covering reasons why the FTB may reject a Power of Attorney submission and tips for avoiding errors.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-28-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-avoid-these-causes-for-poa-rejections

This week we’re covering the voluntary and involuntary administrative dissolution process for nonoperating entities.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-21-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-administrative-dissolution-for-nonoperating-businesses/

This week we’re covering two common scenarios that arise when employees are working remotely.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-14-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-remote-worker-issues-two-common-scenarios

This week we’re covering what it means to be doing business in California for the purposes of filing returns and paying the annual or minimum franchise tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_07-07-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-what-does-it-mean-to-be-doing-business-in-california

This week, we’re discussing the use of loan-out corporations, which are in the crosshairs of the EDD for AB 5 purposes.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-30-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-edd-is-auditing-loan-out-corporations

This week we’re covering how real estate withholding is reported when the property is owned by a trust.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-23-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-real-estate-withholding-and-trusts

This week we’re talking about what factors into a taxpayer’s tax rate and how it can add up.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-16-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-tax-rates-whats-included

This week, we’re covering the FTB’s annual outreach campaign to certain taxpayers who filed Schedule A and Schedule C.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-09-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-ftb-has-started-its-annual-outreach-letter-campaign

This week we’re covering when a tax professional may be classified as an employee versus an independent contractor, and exemptions from the application of the ABC test to tax professionals.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-02-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-worker-classification-and-tax-professionals

This week we’re covering some things to keep in mind about making the June 17 passthrough entity elective tax prepayment.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-26-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-be-ready-to-make-the-june-17-passthrough-entity-tax-prepayment/

This week we’re discussing the FTB’s new multi-factor authentication process for MyFTB Accounts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-19-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-myftb-multi-factor-authentication-coming-soon

This week we’re covering LLC fee late-payment notices for 2022 that some taxpayers have only recently received.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-12-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-are-your-clients-just-receiving-2022-llc-fee-late-payment-notices/

This week we’re talking about property tax increases for partial transfers of property.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_05-05-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.spidell.com/research/california-taxletter/podcast-transcripts/property-tax-increases-for-partial-transfers/

This week we’re covering the tax treatment of CalPERS long-term care premium settlement payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_04-28-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-tax-treatment-of-calpers-long-term-care-premium-settlement

This week we’re covering a bill that has been introduced which would allow entities to make a passthrough entity tax election even if they didn’t make a June 15 prepayment.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_04-21-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-bill-would-ease-passthrough-entity-tax-prepayment-requirement

This week we’re covering what a tax professional needs to know about LLC filing requirements.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-28-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-llc-filing-essentials-what-every-tax-pro-needs-to-know

This week we’re covering some enhancements to the MyFTB account system that have improved and streamlined the user experience.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-21-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-improvements-made-to-myftb-account

This week, we’re covering the requirement for a nonresident sole proprietor to pay California tax on income received from California.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-14-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/ftb-is-going-after-out-of-state-preparers

This week we’re covering some key California nonconformity issues for 2023 returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_01-07-24.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-key-nonconformity-issues-for-2023-returns

This week we’re covering some filing season traps that taxpayers can fall into, and what to watch out for to avoid these costly mistakes.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-31-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-watch-out-for-these-common-filing-season-traps/

This week we’re covering what a taxpayer moving out of California needs to do to break ties with the state and actually become a nonresident.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-24-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/how-to-become-a-california-nonresident

This week we’re covering why a passthrough entity that made the passthrough entity tax election may want to pay the remainder of the tax by December 31.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-17-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entities-have-until-end-of-year-to-maximize-federal-tax-benefits-of-elective-tax

This week we’re covering some older Power of Attorney declarations set to expire at the end of this year, and how to see which declarations are affected in MyFTB.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-10-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-some-older-poa-declarations-set-to-expire-december-31-2023

This week we’re covering the expiration of the temporary exemption for the $800 annual tax that’s available for new LPs, LLCs, and LLPs.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_12-03-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-annual-tax-exemption-expiring-in-2024-for-certain-entities

This week, we’re covering tips for splitting refunds when taxpayers divorce.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-26-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-splitting-refunds-when-taxpayers-divorce

This week we’re covering California conformity and nonconformity to various SECURE 2.0 Act provisions.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-19-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-conformity-nonconformity-to-the-secure-2-0-act/

This week we’re covering some things to keep in mind when verifying estimated tax payments with the FTB.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-12-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-verifying-estimated-tax-payments-with-the-ftb

This week we’re covering the FTB’s new one-time penalty abatement provision, which goes into effect for tax years beginning on or after January 1, 2022.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_11-05-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-one-time-penalty-abatement-implemented

This week we’re covering California’s tax basis capital account reporting requirement, which goes into effect after a two-year delay.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-29-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-tax-basis-capital-account-reporting-is-coming

This week we’re covering the Unclaimed Property Voluntary Compliance Program to help businesses come into compliance with the unclaimed property reporting requirements.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-22-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-avoid-unclaimed-property-fines-get-into-compliance

This week we’re covering how gross income from tiered LLCs impacts the LLC fee calculation.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-15-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-how-gross-income-from-tiered-llcs-impacts-the-llc-fee

This week we’re covering some issues that an LLC may face when it elects to be treated as an S corporation, and what the best course of action is.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-08-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-california-llc-electing-s-corporation-treatment/

This week we’re covering identity verification notices from the FTB and the best way to handle these notices.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_10-01-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-how-to-handle-identity-verification-notices-from-the-ftb

This week we’re covering some questions we continue to receive about intergenerational property transfers under Proposition 19.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-24-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-proposition-19-questions-answered

This week we’re talking about considerations for whether and how to make a passthrough entity tax election for 2022 and/or 2023.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-17-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-passthrough-entity-tax-to-elect-or-not-to-elect

This week we’re discussing CalSavers enforcement notices and what to do if an employer receives one.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-10-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-calsavers-and-californias-retirement-mandate

This week we’re covering avoiding the e-pay requirement, which may apply to a taxpayer if they combine estimate payments and exceed the threshold.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_09-03-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-the-e-pay-mandate-dont-combine-california-estimates

This week we’re talking about some things to keep in mind when a single-member LLC becomes a multi-member LLC, or vice versa.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-27-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: /research/california-taxletter/podcast-transcripts/podcast-going-from-a-smllc-to-a-multimember-llc-or-vice-versa/

This week we’re covering some traps to watch out for regarding the filing postponement to October 16.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-20-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-october-16-storm-related-postponement-traps-to-watch-out-for

This week we’re covering some potential traps to watch out for when paying passthrough entity taxes.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/spidellpublishing/SCM_08-13-23.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/podcast-watch-out-for-potential-traps-when-paying-passthrough-entity-taxes