Spidell's California Minute cover art

All Episodes

Spidell's California Minute — 123 episodes

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Title
1

Key issues in dividing property in a divorce

2

Reporting community income earned by a nonresident spouse

3

Appeals court strikes down vacant property tax

4

Another FUTA increase likely coming in January

5

California Common Cents Act sent to Governor

6

Understand the estimated tax underpayment penalty

7

New digital products and services tax implementation issues

8

More changes to the Medi-Cal asset limit

9

Understanding base-year value transfers for taxpayers over age 55

10

Make sure your clients don't lose out on withheld amounts

11

California launches new EV rebate program

12

Propositions on the November ballot

13

FTB clarifies when a discretionary trust beneficiary becomes noncontingent

14

Final California budget deal contains numerous tax changes

15

Walking the P.L. 86-272 tightrope

16

Which FTB notices request taxpayer identity information?

17

California's one-time penalty abatement program

18

Will California be the next state to tax electronic digital products and services?

19

Passthrough entity tax elections and superseding returns

20

Governor includes tax changes in revised budget proposal

21

File a protective claim to avoid losing out on a refund

22

The consequences of failing to file California's like-kind exchange form

23

FTB's refund intercept programs

24

Passthrough entity tax: new laws, new year, new considerations

25

California conformity to federal alimony treatment

26

California treatment of Trump accounts and contributions

27

Tips for filing LLC returns

28

Options for entities that never formally dissolved

29

California nonconformity to business meals deductibility

30

How to become a California nonresident

31

Do California's economic nexus thresholds mean anything?

32

CalSavers: Household employers, employee owners, and more

33

Top 10 "must know" tips for filing 2025 Form 540

34

Remember California no longer requires entities to dissolve by December 31

35

Year-end tax planning strategies

36

California conformity, or lack thereof, just got a lot more complicated

37

Reduce tax caused by California's SDI wage base elimination

38

California now conforms to TCJA alimony rules

39

Understand California's new retirement contribution deduction conformity

40

New California CPA and CTEC licensing and registration requirements

41

Medi-Cal asset test reinstated starting in 2026

42

October 15 filing and payment postponement traps to watch out for

43

California changes rules for how service professionals, including tax professionals, are taxed

44

California's wildfire settlement exclusion expanded

45

When does community property end?

46

Pros and cons of filing married filing separate

47

What to do in an FTB residency audit

48

Entity identification numbers and classification changes

49

Messy divorces: What to do when an estranged spouse won't provide the required tax information

50

Recently enacted property tax law changes

51

California nonconformity to OBBBA

52

Real estate withholding and trusts

53

Big changes coming to California's passthrough entity tax

54

CalKIDS college savings program

55

Reporting income after a change of residency

56

CalSavers reminder for businesses with at least one California employee

57

Workers classified as California employees and federal independent contractors

58

FTB sending 2024 LLC fee late-payment notices

59

Changing an LLC's tax classification: understand the tax and filing requirements

60

Proposed tax changes in the Governor's budget revision

61

How to treat insurance payments received after a disaster

62

How to help clients who never formally dissolved entities

63

Are ERC adjustments required on the California return?

64

When can the FTB intercept a tax refund?

65

Passthrough entity tax prepayment deadline approaching

66

Property tax planning and disasters

67

Tips for a new tax year: the passthrough entity elective tax

68

Disaster postponements for Los Angeles County wildfire victims

69

2025 filing season updates

70

Key nonconformity issues to watch for on 2024 returns

71

California conforms to some of the recently enacted Federal Disaster Tax Relief Act

72

Planning for California's net operating loss suspensions that go into effect in 2024

73

Estimated tax penalty relief options

74

Reporting IRS partnership audit changes to the FTB

75

ABC test exemptions will sunset for certain industries

76

Tax planning strategies to consider implementing by the end of the year

77

Understand the tax issues of holding a vacation home in an LLC

78

Property tax adjustments for commercial properties

79

Tricks and traps of filing a final corporate return

80

Understand how California treats accrued market discount income

81

Uber/Lyft workers may soon be receiving back pay and benefits

82

Dividing property in a divorce

83

Podcast: Making adjustments on the California return

84

Another FUTA payroll tax increase is coming

85

Nonresident sole proprietor income taxability

86

You don't have to dissolve a California entity by December 31

87

Calculating California tax on trust income

88

Parent/child property tax transfers under Prop. 19

89

Be the hero: Make sure your clients don't lose out on withheld amounts

90

Inherited basis in joint tenancy assets

91

Tips for filing Form FTB 3840

92

Help your clients avoid Web Pay errors

93

Avoid these causes for POA rejections

94

Administrative dissolution for nonoperating businesses

95

Remote worker issues: two common scenarios

96

What does it mean to be "doing business" in California?

97

EDD is auditing loan-out corporations

98

Real estate withholding and trusts

99

California tax rates: what's included?

100

FTB has started its annual outreach letter campaign

101

Worker classification and tax professionals

102

Be ready to make the June 17 passthrough entity tax prepayment

103

MyFTB multi-factor authentication coming soon

104

Are your clients just receiving 2022 LLC fee late-payment notices?

105

Property tax increases for partial transfers

106

Tax treatment of CalPERS long-term care premium settlement

107

Bill would ease passthrough entity tax prepayment requirement

108

LLC filing essentials: what every tax pro needs to know

109

Improvements made to MyFTB account

110

FTB is going after out-of-state preparers

111

Key nonconformity issues for 2023 returns

112

Watch out for these common filing season traps

113

How to become a California nonresident

114

Passthrough entities have until end of year to maximize federal tax benefits of elective tax

115

Some older POA declarations set to expire December 31, 2023

116

Annual tax exemption expiring in 2024 for certain entities

117

Splitting refunds when taxpayers divorce

118

California conformity/nonconformity to the SECURE 2.0 Act

119

Verifying estimated tax payments with the FTB

120

One-time penalty abatement implemented

121

California tax basis capital account reporting is coming

122

Avoid unclaimed property fines: get into compliance

123

How gross income from tiered LLCs impacts the LLC fee