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2026 California Differences - 5 Hours CPE

2026 California Differences - 5 Hours CPE

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Understand the key differences between Federal and California tax law to ensure accurate compliance and effective tax planning.

Course Overview

California tax law does not always conform to federal tax law, creating important differences in income reporting, deductions, credits, and filing requirements. This 2026 course examines significant California tax rules affecting individuals and businesses, including conformity and nonconformity, community property, registered domestic partners, residency, and special provisions for military personnel and their spouses. Participants will gain a clearer understanding of how California tax treatment differs from federal requirements and how to apply those distinctions when preparing California income tax returns.

This course satisfies the 5-hour California Tax Law continuing education requirement for California Registered Tax Preparers (CRTPs).

Explore additional tax topics in our self-study CPE course catalog.

What You'll Learn

After completing this course, participants will be able to:

  • Recognize key differences between federal and California tax law and identify areas where California does not conform to federal law.

  • Identify California tax rules affecting income, deductions, credits, and community property.

  • Differentiate the California tax treatment of Registered Domestic Partners and same-sex married individuals.

  • Assess California residency issues and special tax considerations affecting military personnel and their spouses.

Who This Course Is For

California Registered Tax Preparers, CPAs, and other tax professionals who prepare California income tax returns or advise clients on differences between federal and California tax law.

NASBA Field of Study: Taxes
CPE Credit: 5.0 hours
Delivery Method: QAS Self Study
CTEC Field of Study: California Tax Law 
CE Credit: 5.0 hours
CTEC Course Number: 1044-CE-05396
Publication Date: 4/6/2026 
Instructional Delivery Method: QAS Self-Study 
Level:  Intermediate
Prerequisites: General knowledge of federal taxation and related tax concepts
Advanced Preparation: No Advanced Preparation Required
Author: Lee Reams, Sr., BSME, EA


Course Material:
 A copy of the course material is available for download under the Additional References tab.

Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101

Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 

 

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