5-Hour California Tax Law Continuing Education for CTEC

Complete the 5 hours of California Tax Law continuing education required for CTEC renewal with this CTEC-approved online course.

Updated for the 2026 filing season, this course covers the California tax rules preparers need to know.

Topics include federal conformity, residency, income sourcing, Form 540, Schedule CA, tax credits, withholding, estimated payments, and penalties.

Jason Dinesen, EA, leads this video-based course. Learn at your own pace while building practical skills for preparing California individual income tax returns.

5-Hour California Tax Law Course at a Glance

CTEC Credit: 5 Hours California Tax Law
Course Length: 5 Hours
Format: 100% Online, Video-Based & Self-Paced
Instructor: Jason Dinesen, EA
Designed For: CTEC Registered Tax Preparers (CRTPs) and tax professionals preparing California individual income tax returns
Course Year: 2026

This CTEC-approved course satisfies the 5-hour California Tax Law continuing education requirement for CTEC renewal.

What You'll Learn in This California Tax Law Course

California Conformity to Federal Tax Law

California doesn't follow every federal tax rule.

Learn where California conforms to federal law and where state rules differ. Review recent legislation, OBBBA nonconformity, and other California-specific provisions.

California Residency & Income Sourcing

Learn how California determines residency and domicile.

Review part-year residency, military residency, California-source income, and multi-state tax issues.

Filing Requirements & Filing Status

Review California filing requirements and filing status rules.

Topics include Registered Domestic Partnerships (RDPs), dependents, and other California filing situations.

California Income, Adjustments & Nonconformity

Learn which income and deductions may require California adjustments, including:

• Health Savings Accounts (HSAs)

• Moving expenses

• Student loan payments

• Section 529 plans

• Educator expenses

• Alimony

• Cannabis businesses

• Business interest limitations

• Mortgage forgiveness

• Like-kind exchanges

• Net operating losses (NOLs)

• IRA conformity updates

• Student loan interest conformity

Form 540 & Schedule CA Preparation

Build your understanding of California Form 540 and Schedule CA.

Topics include:

• California AGI calculations
• Exemption credits
• Schedule CA adjustments
• Standard vs. itemized deductions
• California tax computation
• Payments, withholding, refunds, and balances due

California Tax Credits

Review important California tax credits and their eligibility rules.

Topics include:

• California Earned Income Tax Credit (CalEITC)
• Young Child Tax Credit
• Foster Youth Tax Credit
• Child & Dependent Care Credit
• Adoption Credit
• Renter's Credit
• Credit for Taxes Paid to Another State
• Senior Head of Household Credit
• Dependent Parent Credit
• Joint Custody Head of Household Credit

California Payments & Penalties

Learn about California payment, withholding, and penalty rules.

Topics include:

• Estimated tax payments
• California withholding rules
• Forms 592-B and 593
• Use Tax
• Mental Health Services Tax
• Underpayment penalties
• Electronic payment requirements
• Interest and late filing penalties

Additional California Tax Topics

The course also covers:

• Community property rules
• Power of Attorney (Form 3520-PIT)
• Statute of limitations
• Business licenses
• California franchise tax
• PTET credits
• California e-file requirements
• Practical return preparation considerations

Why Take a 5-Hour California Tax Law Course?

California doesn't always follow federal tax law.

Knowing where the rules match and where they differ is important when preparing California tax returns.

This updated course helps you:

• • Complete 5 hours of California Tax Law CE for CTEC renewal

  • Understand California tax law changes for 2026

  • Apply California conformity and nonconformity rules

  • Prepare Form 540 and Schedule CA

  • Recognize California-specific adjustments

  • Understand key California tax credits

  • Reduce common return preparation errors

  • Stay current on rules affecting California taxpayers

  • Complete your training online and on your schedule

  Learning Objectives

Learning Objectives

Upon completion of this course, you will be able to:

• Explain key differences between California and federal tax law

• Identify California tax law changes affecting 2026 returns

• Determine California residency, domicile, and income sourcing

• Apply California filing requirements and filing status rules

• Recognize California adjustments reported on Schedule CA

• Prepare Form 540 using current California tax rules

• Evaluate eligibility for major California tax credits

• Apply withholding, estimated payment, and penalty rules

• Recognize California conformity changes affecting individual tax returns

CTEC Continuing Education Requirements

According to the California Tax Education Council (CTEC), CTEC Registered Tax Preparers must complete 20 hours of continuing education each year to renew their registration. 

The annual requirement includes:

10 Hours: Federal Tax Law
3 Hours: Federal Tax Law Updates
2 Hours: Ethics
5 Hours: California Tax Law
Total: 20 Hours

This course provides the 5 hours of California Tax Law continuing education required as part of the annual CTEC renewal requirements.

CTEC Registered Tax Preparers must also maintain a current IRS Preparer Tax Identification Number (PTIN) and a $5,000 surety bond.

Annual CTEC renewal requirements must be completed by October 31.

Frequently Asked Questions About CTEC California Tax Law Continuing Education

How many hours of California Tax Law does CTEC require?

CTEC Registered Tax Preparers need 5 hours of California Tax Law continuing education each year as part of their annual CE requirements.

What continuing education does a CTEC Registered Tax Preparer need each year?

CTEC Registered Tax Preparers generally need 20 hours of continuing education each year:

• 10 hours of Federal Tax Law

• 3 hours of Federal Tax Law Updates

• 2 hours of Ethics

• 5 hours of California Tax Law

Does this course satisfy the California Tax Law requirement for CTEC renewal?

Yes. This CTEC-approved course provides the 5 hours of California Tax Law continuing education required for CTEC renewal.

Can I complete my 5 hours of California Tax Law online?

Yes. This course is 100% online, video-based, and self-paced.

You can complete your California Tax Law CE when it works for you.

Is this California Tax Law course updated for 2026?

Yes. The course covers California tax law changes affecting the 2026 filing season.

Topics include conformity, Form 540, Schedule CA, tax credits, filing requirements, and other California tax developments.

What California tax forms are covered?

The course covers several California tax forms, including:

• Form 540

• Schedule CA

• Form 540NR concepts

• Form 3506

• Form 3514

• Forms 592-B and 593

• Schedule S

• Form 3805P

The course also addresses other forms and topics used when preparing California tax returns.

Does the course explain California conformity to federal tax law?

Yes.

The course explains where California follows federal tax law and where California-specific rules apply.

Who should take this course?

This course is designed for CTEC Registered Tax Preparers and other tax professionals who prepare California individual income tax returns.

Is this course appropriate for experienced tax professionals?

Yes.

Newer preparers can build their knowledge of California tax law. Experienced professionals can review current tax changes, conformity updates, and California-specific rules.

When is the CTEC renewal deadline?

The annual CTEC renewal deadline is October 31.

About Jason Dinesen, EA

Jason Dinesen is an Enrolled Agent, tax expert, and experienced continuing education instructor.

He has taught more than 200,000 accounting, tax, and HR professionals.

Jason is known for making complex tax topics easier to understand. His courses provide practical instruction on tax law, individual and business taxation, information reporting, ethics, and other topics affecting tax professionals.

Complete Your 5 Hours of California Tax Law CE Online

Complete your 5 hours of California Tax Law CE for CTEC renewal online.

Build your knowledge of California tax rules while preparing for the 2026 filing season.

Learn at your own pace with video-based instruction covering:

• California tax law changes

• Form 540 and Schedule CA

• California tax credits

• Income and deduction adjustments

• Residency and income sourcing

• Conformity and nonconformity

• Payments and penalties

Complete your 2026 California Tax Law continuing education and stay current on the rules that affect California tax returns.