Spidell's California Minute

Tax planning for year-end dissolutions 07.11.2026 4:13 ↓

This week, we're covering tax planning for year-end dissolutions.

OTA reverses FTB's attempt to tax gain from nonresidents' sale of partnership interest 30.10.2026 4:30 ↓

This week we're covering a recent tax appeal in which the OTA determined that California cannot tax gain from nonresidents' sale of partnership interest.

Legislative update for 2026 23.10.2026 4:31 ↓

This week we're covering some of the California tax legislation that was signed into law this year.

When does California tax military pay? 16.10.2026 3:50 ↓

This week we're talking about when California taxes military pay.

What to consider when filing a final corporate return 09.10.2026 4:39 ↓

This week we're covering what to consider when filing a final corporate return.

Key issues in dividing property in a divorce 02.10.2026 4:03 ↓

This week we're covering key issues to keep in mind when dividing property in a divorce.

Reporting community income earned by a nonresident spouse 25.09.2026 4:27 ↓

This week we're covering how to report community income earned by a nonresident spouse.

Appeals court strikes down vacant property tax 18.09.2026 4:18 ↓

This week, we're covering San Francisco's vacant property tax, which a California appeals court struck down.

Another FUTA increase likely coming in January 11.09.2026 4:05 ↓

This week, we're covering another FUTA tax increase that may be coming in January.

California Common Cents Act sent to Governor 04.09.2026 4:21 ↓

This week, we're covering the California Common Cents Act, which addresses an approach to rounding cash transactions in light of the discontinuation of the penny.

Understand the estimated tax underpayment penalty 28.08.2026 4:35 ↓

This week we're covering the estimated tax underpayment penalty, including the safe harbor and the annualized income installment method.

New digital products and services tax implementation issues 21.08.2026 4:36 ↓

This week, we're covering some implementation issues concerning the new digital products and services tax.

More changes to the Medi-Cal asset limit 14.08.2026 4:00 ↓

This week we're covering recent changes to the reinstated Medi-Cal asset limit.

Understanding base-year value transfers for taxpayers over age 55 07.08.2026 3:53 ↓

This week, we're covering Proposition 19 base-year value transfers for taxpayers over age 55.

Make sure your clients don't lose out on withheld amounts 31.07.2026 3:26 ↓

This week, we're covering making sure that taxpayers claim all the withholding they are entitled to, and which notices the FTB may send.

California launches new EV rebate program 24.07.2026 3:53 ↓

This week we're covering the new electric vehicle rebate program created by SB 168, which has been signed by the Governor.

Propositions on the November ballot 17.07.2026 5:10 ↓

This week we're covering some of the propositions that will be on the ballot in November, including Proposition 40, the wealth tax.

FTB clarifies when a discretionary trust beneficiary becomes noncontingent 10.07.2026 4:53 ↓

This week we're covering the FTB's recent legal ruling clarifying when a discretionary trust beneficiary becomes noncontingent.

Final California budget deal contains numerous tax changes 02.07.2026 4:40 ↓

This week, we're covering California's final budget deal, which contains numerous tax changes.

Walking the P.L. 86-272 tightrope 18.06.2026 5:17 ↓

This week we're covering P.L. 86-272, which protects businesses from being assessed state income tax if their only activity in a state is the solicitation of orders.

Which FTB notices request taxpayer identity information? 18.06.2026 4:17 ↓

This week we're covering the different notices the FTB sends to taxpayers when they need to confirm their identity.

California's one-time penalty abatement program 12.06.2026 4:03 ↓

This week we're covering California's one-time penalty abatement program, including how it differs from the IRS's First Time Abate program.

Will California be the next state to tax electronic digital products and services? 04.06.2026 5:21 ↓

This week we're covering a budget proposal to tax electronic digital products and services, and the questions this proposal raises.

Passthrough entity tax elections and superseding returns 29.05.2026 4:26 ↓

This week we're covering what constitutes a superseding return for the purposes of making or revoking a passthrough entity tax election.

Governor includes tax changes in revised budget proposal 22.05.2026 3:59 ↓

This week we're covering the tax changes in the Governor's revised budget proposal.