CA Tax Law Specialist study plan

Map the California personal income tax rate schedule and identify how the standard deduction and personal exemption credits apply to single, married, and head-of-household filers.

Differentiate California additions and subtractions from federal AGI for at least ten common items, including municipal bond interest, Social Security benefits, and HSA contributions.

Compute California tentative minimum tax for a hypothetical high-income taxpayer using the 7% alternative minimum tax rate and exemption amounts.

Explain the California treatment of capital gains as ordinary income with no preferential rate and identify the mental health services tax surcharge threshold.

Apply California itemized deduction rules, including the phase-out of itemized deductions for high-income taxpayers and the disallowance of state income taxes paid as a deduction.

Determine California filing status and dependent rules for registered domestic partners and same-sex married couples.

Calculate California credits such as the earned income tax credit, young child tax credit, and renter's credit for a set of fact patterns.

Reconcile federal AGI to California AGI on Schedule CA (540) for a taxpayer with wages, interest, and a business loss.

Compare the California tax treatment of C corporations, S corporations, partnerships, and LLCs, focusing on the 8.84% franchise tax, the 1.5% S corporation tax, and the $800 minimum franchise tax.

Determine when the LLC annual fee applies and calculate it using the tiered gross receipts schedule.

Identify California-specific entity-level issues, including the 20% underpayment penalty for corporations and the limited liability company fee estimated payment requirements.

Explain California conformity and nonconformity for entity elections such as the federal S election and the check-the-box regulations.

Compute California sales tax on a mixed transaction that includes taxable tangible personal property, exempt food products, and a service, applying the correct allocation rules.

Distinguish California sales tax from use tax and identify when a retailer must collect district taxes at the combined state and local rate.

Explain California nexus rules for remote sellers, including the $500,000 sales threshold and marketplace facilitator requirements.

Identify common California sales tax exemptions and exclusions, such as prescription medicine, farm equipment, and occasional sales.

Analyze California property tax assessment rules under Proposition 13, including the 1% rate, acquisition value base, and the 2% annual inflation factor.

Apply Proposition 19 rules for intergenerational transfers and the base year value transfer for homeowners over 55.

Determine when a change in ownership triggers reassessment and identify exclusions such as transfers between spouses.

Calculate the supplemental property tax proration for a mid-year sale using a specific closing date.

Identify California payroll tax obligations, including unemployment insurance, employment training tax, state disability insurance, and personal income tax withholding, and state the wage limits and rates for the current year.

Distinguish employees from independent contractors under California's ABC test and explain the consequences of misclassification.

Outline the California tax dispute process from audit through the Office of Tax Appeals, including protest deadlines and appeal rights.

Explain penalty and interest rules for late filing and late payment, including the reasonable cause abatement standard.

Apply California's conformity to federal law as of the specified date and identify major nonconformity items such as bonus depreciation and Section 179 limits.

Determine California sourcing rules for income earned by a nonresident and compute the California source income for a part-year resident.

Identify the ethical standards in Circular 230 and the California Board of Accountancy rules that apply to tax practice, including due diligence and preparer penalties.

Locate authoritative California guidance using the FTB, CDTFA, and OTA websites and distinguish between regulations, annotations, and publications.

Complete a timed 60-question mixed-domain practice exam and score at least 75% overall.

Review every missed question and write a corrected rule statement for each error.

Recompute the highest-risk calculations from weeks 1 through 7, including the California AMT, LLC fee, and supplemental property tax.

Build a personal list of the ten most frequently tested California distinctions and recite them from memory.