This week we’re covering the FTB’s letter campaign regarding Schedule A and Schedule C deductions and what taxpayers should do if they receive one of these letters.

This week we’re covering the passthrough entity tax election and how to make the election on a superseding return, which the FTB defines somewhat differently than the IRS.

This week we’re discussing filing California’s Form 3840, which is filed when California property is exchanged for out-of-state property.

This week we’re covering how the filing and payment extension affects the June 15 prepayment deadline for the passthrough entity elective tax and the LLC gross receipts fee.

This week we’re covering nonresident sole proprietor income and California taxability, along with a recent OTA decision regarding an out-of-state accountant.

This week we’re talking about California’s new one-time penalty abatement program.

This week we’re covering some questions that we’ve been receiving from practitioners on the October 16 disaster postponement due to the California winter storms.

This week we’re discussing California conformity to the SECURE 2.0 Act.

This week we’re discussing things taxpayers should consider when they’re moving out of California and establishing residency in another state.

This week we’re covering voluntary and involuntary administrative dissolution procedures for unused entities.

This week we’re covering the FTB’s City and County tax information sharing program as it relates not only to home-based businesses, but to employees working remotely from home.

This week we’re discussing the e-pay mandate and the penalties for failing to make mandatory e-payments.

This week we’re covering some proposals for change that Spidell presented at the FTB’s recent Taxpayer Bill of Rights Meeting.

This week we’re discussing California’s Middle Class Tax Refund eligibility and taxability.

This week we’re covering the elimination of the SDI wage base cap, and what you can do to prepare for this new tax increase on wage earners.

This week we’re covering the passthrough entity tax June 15 prepayment requirement as it relates to new entities and fiscal-year taxpayers.

This week we’re covering information notices the FTB may send to verify a taxpayer’s identity and the best way to safely respond.

This week we’re discussing changes made to base-year value transfers under Proposition 19.

This week we’re covering the taxability of California’s Middle Class Tax Refund.

This week we’re covering the FUTA tax increase that’s coming in January as a result of California’s Unemployment Insurance Fund loan balance.

This week we’re talking about some considerations regarding making additional 2022 passthrough entity elective tax payments.

This week we’re covering dissolutions, as a reminder that entities no longer have to dissolve by December 31.

This week we’re covering education letters that the FTB is sending to taxpayers regarding Schedules A and C.

This week we’re talking about some new and existing tax benefits for energy efficiency and other conservation measures.