Spidell's California Minute

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.

File a protective claim to avoid losing out on a refund 15.05.2026 4:16 ↓

This week we're talking about the process for filing a protective claim for refund.

The consequences of failing to file California's like-kind exchange form 08.05.2026 4:39 ↓

This week, we're covering the consequences of failing to file Form 3840, California's like-kind exchange form.

FTB's refund intercept programs 01.05.2026 4:09 ↓

This week we're covering the refund intercept programs the FTB uses when a taxpayer owes money to another agency.

Passthrough entity tax: new laws, new year, new considerations 24.04.2026 3:57 ↓

This week we're covering federal and California law changes that taxpayers need to consider when deciding whether to make the June 15 prepayment.

California conformity to federal alimony treatment 17.04.2026 4:26 ↓

This week we're covering California conformity to federal alimony treatment.

California treatment of Trump accounts and contributions 30.01.2026 5:08 ↓

This week we're covering California's treatment of Trump accounts and contributions.

Tips for filing LLC returns 16.01.2026 4:35 ↓

This week we're covering LLC filings, and the answers to questions we get frequently from tax practitioners.

Options for entities that never formally dissolved 09.01.2026 4:21 ↓

This week we're talking about entities that ceased doing business but never dissolved, and what their options are.

California nonconformity to business meals deductibility 03.01.2026 3:46 ↓

This week we're covering California nonconformity to the federal rules for business meals and entertainment.

How to become a California nonresident 23.12.2025 3:45 ↓

This week we're covering tips for truly becoming a nonresident, as well as things not to do when trying to change residency.

Do California's economic nexus thresholds mean anything? 20.12.2025 4:59 ↓

This week we're covering the purpose of the economic nexus thresholds when taxpayers who fall below the thresholds are still being determined to be doing business in California.

CalSavers: Household employers, employee owners, and more 12.12.2025 4:52 ↓

This week we're covering the answers to questions wqe've been getting about which employers need to register for CalSavers before the end of the year to avoid penalties, including household employers and employee owners.

Top 10 "must know" tips for filing 2025 Form 540 06.12.2025 5:27 ↓

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

Remember California no longer requires entities to dissolve by December 31 26.11.2025 3:56 ↓

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

Year-end tax planning strategies 21.11.2025 4:17 ↓

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

California conformity, or lack thereof, just got a lot more complicated 14.11.2025 4:56 ↓

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

Reduce tax caused by California's SDI wage base elimination 07.11.2025 4:51 ↓

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