2026 California Differences - 5 Hours CPE - Print Version

Course Overview

California tax law does not always conform to federal tax law, creating important differences for tax professionals preparing state returns. This 2026 course examines significant differences affecting individuals and businesses, including California conformity and nonconformity, income, deductions, tax credits, and community property. It also addresses the California tax treatment of registered domestic partners and same-sex married individuals, residency issues, and special tax considerations for military personnel and their spouses.

This 5-hour course meets the 5-hour state CTEC education requirement.

Print Version: Course materials are mailed via USPS. Please allow 24–48 hours for processing and an additional 5–7 business days for delivery. 

Prefer digital course materials? See the online self-study version of 2026 California Differences, or browse our self-study CPE courses for additional tax education.

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

Tax professionals with general knowledge of taxation who prepare California tax returns or need continuing education covering California tax law.