This updated California Tax Education Council (CTEC)-approved 5-hour course provides tax professionals with an in-depth review of California's latest tax law changes, conformity updates, filing requirements, and return preparation issues for the 2026 filing season.
Presented by Enrolled Agent Jason Dinesen, this 100% video-based, on-demand course explains the California rules that every tax preparer needs to understand when preparing individual returns. You'll learn where California conforms to federal law, where it does not, and how recent legislation has changed long-standing California tax rules.
The course covers the practical application of California residency, income sourcing, filing requirements, Schedule CA adjustments, Form 540 preparation, California tax credits, withholding rules, estimated tax payments, penalties, and numerous California-specific provisions that regularly create confusion during tax season.
Updated throughout with the latest California legislative changes, this course also addresses new conformity provisions affecting IRA contributions, student loan interest, like-kind exchanges, alimony, net operating losses, and other significant developments impacting California returns.
Whether you prepare only a handful of California returns or specialize in California taxation, this course provides practical instruction that helps improve return accuracy, reduce preparation errors, and keep your California tax knowledge current.
What You'll Learn
California Conformity to Federal Tax Law
Understand California's updated conformity legislation, recent legislative changes, and the areas where California continues to differ from federal tax law, including OBBBA nonconformity and numerous California-specific provisions.
California Residency & Income Sourcing
Learn how to determine residency, domicile, part-year residency, military residency rules, California-source income, and multi-state taxation issues.
Filing Requirements & Filing Status
Review California filing requirements, Registered Domestic Partnership (RDP) rules, filing statuses, dependent filing requirements, and special California filing situations.
California Income, Adjustments & Nonconformity
Identify California adjustments involving:
- 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
Gain a practical walkthrough of California Form 540, including:
- California AGI calculations
- Exemption credits
- Schedule CA adjustments
- Standard vs. itemized deductions
- California tax computation
- Payments, withholding, refunds, and balances due
California Credits
Review eligibility and calculations for numerous California credits, including:
- 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
Payments, Penalties & Compliance
Understand:
- 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 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 This Course?
California remains one of the most complex state tax systems in the country. Even experienced tax professionals can overlook important California-specific adjustments when relying solely on federal tax knowledge.
This updated course helps you:
- Understand the latest California tax law changes for 2026
- Apply California conformity and nonconformity rules correctly
- Prepare Form 540 with greater confidence
- Reduce common California return preparation errors
- Improve the accuracy of California individual income tax returns
- Stay current with CTEC continuing education requirements
- Better serve California clients throughout the filing season
Learning Objectives
Upon completion of this course, you will be able to:
- Explain how California conforms to and differs from federal tax law.
- Identify significant California tax law changes affecting 2026 returns.
- Determine California residency, domicile, and income sourcing for individuals.
- Apply California filing requirements and filing status rules.
- Recognize California-specific adjustments to income reported on Schedule CA.
- Prepare Form 540 using current California tax rules.
- Calculate California exemption credits, deductions, and tax liability.
- Evaluate eligibility for major California tax credits.
- Apply California withholding, estimated tax, and payment requirements.
- Recognize California penalty provisions and common filing mistakes.
- Understand community property rules affecting California returns.
- Apply current California rules for NOLs, like-kind exchanges, IRA conformity, student loan interest, and other recent legislative updates.
Course Details
Course Length: 5 Hours
Instructor: Jason Dinesen, EA
Course Format: 100% Online • Self-Paced • Video-Based
CTEC Credit: Counts toward the California Tax Law continuing education requirement for CTEC renewal.
Frequently Asked Questions
Does this course satisfy the California Tax Law requirement for CTEC renewal?
Yes. This updated 5-hour course is approved for the California Tax Law portion of the annual CTEC continuing education requirement.
Is this course updated for the 2026 filing season?
Yes. The course includes the latest California tax law changes, conformity legislation, Form 540 updates, California credits, filing requirements, and legislative developments affecting 2026 returns.
What California forms are covered?
The course provides detailed instruction on Form 540, Schedule CA, Form 540NR concepts, Form 3506, Form 3514, Forms 592-B and 593, Schedule S, Form 3805P, and other commonly used California tax forms.
Does the course explain California conformity to federal tax law?
Yes. One of the primary focuses of the course is understanding where California conforms to federal law and where important differences still exist.
Is this course appropriate for experienced tax professionals?
Yes. While newer preparers will build a strong California tax foundation, experienced professionals will benefit from the updated legislative changes, practical examples, and detailed review of California-specific tax rules.
Is the course self-paced?
Yes. The course is entirely online and available on demand, allowing you to complete your training whenever it fits your schedule.
Who should take this course?
This course is designed for tax professionals who prepare California individual income tax returns and need to complete the California Tax Law portion of their CTEC continuing education while staying current on California tax changes.
About the Presenter:
Jason Dinesen (EA, LPA) is a tax nerd, entrepreneur, tax expert, and a well-known presenter of continuing education courses.
Known for his sharp tax interpretations, he is one of the quickest to bring the analysis of the latest tax updates and IRS guidance to the professional community. Jason has coached over 200,000 accounting, tax, and HR professionals on various topics of accounting, individual taxation, corporate taxation, professional ethics, and much more.
He has presented dozens of webinars on Form 1099 (for 10 years on this subject!), marriage in the tax code, tax updates, the new Form W-4, payroll updates, filing status, tax credits, corporation and partnership taxation, and other issues relating to the modern-day setting.
