December 12, 2023


1 Total CPE Credits


Webinar (CA): Federal and State Residency Issues 2023

  • Instructor

    Robert Horwitz

  • Instructor

    Dennis Perez

  • Instructor

    Michel Stein

Learning Objectives

• Recognizing the importance of both citizenship and residence in determining tax liabilities of individuals
• Determine common residency provisions and tiebreakers for dual residents
• Understand California tax residency rules and guidelines and New York domicile test and primary factors in determining tax residency
• Identify dual-residency issues with non-personal income tax states

Major Topics

• Federal residency rules
• IRC Section 7701(b) and substantial presence
• Tax treaty residency
• Exceptions based on facts and circumstances
• Recent IRS examination guidance
• State regulatory challenges; new allocation and residency issues
• California residency rules and guidelines
• Florida and other non-personal income tax states
• Managing nonresident audits
• Tax planning techniques and best practices for dual-resident taxpayers and multistate companies

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAS, Financial Advisors, Lawyers


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 49 49
  • COCPA Non-Member

    $ 59 59
    Your Price

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