CA Residency - "To be or not to be, tax me if you can"
Inland Empire Chapter Meeting

Date/Time:

Wednesday, June 21, 2023
6:00 to 8:00 PM

Location:

Online Meeting via Zoom
This will be Zoom Meeting. Once you register and pay, the Zoom link will be provided for you to log in at the designated meeting time. Zoom does require registration before entering the meeting. 

Topic: 

This course will help you understand and navigate the long arm of the FTB. You will learn about residency, domiciles, and how residents and nonresidents are taxed by California. Steve will do a deep dive about what happens when you come into California and the proper steps you must take when you want to leave California. We will look at how California decides what income is taxed whether you are instate or are from another state. This course is a must attend for anyone who wishes to understand the how and the when of the way California will try to tax you.

Learning Objectives
1. Understand what it means to be a resident, nonresident vs temporary and transitory
2. Understanding Domicile vs residence
3. Understanding part year residency and how military personnel are handled
4. What income is taxable to California and how it sources that income
5. Market-based rules and the tax effect on sole proprietors

Presenter:

Steve Sims, EA
Steve Sims served as Director of State and Local Tax Controversy in KPMG LLP's Sacramento office for two years. In his role, Mr. Sims was responsible for assisting clients and supporting KPMG's network of controversy specialists on California income tax issues. Prior to joining KPMG, Steve served as the California Taxpayers' Rights Advocate for seven years. As the Advocate, he was responsible for addressing taxpayers' issues, concerns, and challenges related to income and franchise taxes. During his 32-year career with the Franchise Tax Board, Steve worked in many different areas including audit, collections, and education outreach. Steve has also been recognized by several professional organizations and was the recipient of the California Society of Enrolled Agents 2014 President's Award, UCLA Extension Tax Controversy Institute's 2014 Bruce I. Hochman Award, as well as the 2015 CalTax Taxpayer Award for Outstanding Public Service. Activities & Affiliations. He is also a former member (10+ years) of the California Franchise Tax Boards' Advisory Board, National Association of Enrolled Agents, and California Association of Enrolled Agents

CPE Information:

2 California hours (Topics covering California law issues)

IRS: N/A
CTEC: 1000-CE-5259

Knowledge Level: Intermediate (Basic knowledge helpful)

Cost:

Registration Fee (Member): $20
Registration Fee (Non-Member): $50

Questions? Please contact Hilde Morrow, email: [email protected], phone 951.836.3006 or Chapter email: [email protected].

Cancellation and Refund Policy for Meeting Purchase: 
Written cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at www.ctec.org.