Spidell's California Minute

California now conforms to TCJA alimony rules 31.10.2025 4:05 ↓

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

Understand California's new retirement contribution deduction conformity 24.10.2025 4:00 ↓

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

New California CPA and CTEC licensing and registration requirements 16.10.2025 4:31 ↓

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

Medi-Cal asset test reinstated starting in 2026 10.10.2025 3:56 ↓

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

October 15 filing and payment postponement traps to watch out for 03.10.2025 4:06 ↓

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

California changes rules for how service professionals, including tax professionals, are taxed 25.09.2025 3:41 ↓

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

California's wildfire settlement exclusion expanded 19.09.2025 4:38 ↓

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

When does community property end? 11.09.2025 3:59 ↓

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

Pros and cons of filing married filing separate 02.09.2025 4:36 ↓

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

What to do in an FTB residency audit 29.08.2025 4:01 ↓

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

Entity identification numbers and classification changes 22.08.2025 4:01 ↓

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

Messy divorces: What to do when an estranged spouse won't provide the required tax information 15.08.2025 4:51 ↓

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

Recently enacted property tax law changes 08.08.2025 3:57 ↓

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

California nonconformity to OBBBA 07.08.2025 3:20 ↓

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

Real estate withholding and trusts 01.08.2025 3:52 ↓

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

Big changes coming to California's passthrough entity tax 30.07.2025 4:33 ↓

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

CalKIDS college savings program 18.07.2025 4:14 ↓

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.

Reporting income after a change of residency 03.07.2025 4:46 ↓

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

CalSavers reminder for businesses with at least one California employee 27.06.2025 4:23 ↓

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

Workers classified as California employees and federal independent contractors 18.06.2025 4:54 ↓

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

FTB sending 2024 LLC fee late-payment notices 13.06.2025 4:33 ↓

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

Changing an LLC's tax classification: understand the tax and filing requirements 06.06.2025 5:27 ↓

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

Proposed tax changes in the Governor's budget revision 29.05.2025 4:37 ↓

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

How to treat insurance payments received after a disaster 23.05.2025 4:14 ↓

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

How to help clients who never formally dissolved entities 16.05.2025 4:34 ↓

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