Virtual
California Fiduciary Taxes Part 2: California Throwback Rules 26-27
Date: Oct. 30, 2026
Time: 10 a.m. – 12 p.m. PT
Member
$99.00
Nonmember
$129.00
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Overview
California law has a very long reach regarding the taxation of fiduciary entities. There are special requirements for filing California Form 541 and the taxation of transactions during the year. California beneficiaries may not pay California taxes for years but may still be subject to tax on distributions of accumulated income under the "Throwback Rules." This webinar will explore the California tax rules, the situations where the Throwback Rules apply and the forms and calculations required by these rules.
Be sure to register for Part 1 of the series: California Fiduciary Taxes Part 1: Form 1041 Conformity Rules
Product Code
1000004823-138581
Credit Type
CPE: 2CPE-AA: 2CPE-Technical: 2CTEC-CA: 2Accessibility
Closed Captioning Available
Intended Audience
CPAs, financial professionals, enrolled agents and tax preparers.
NASBA Field of Study
Taxes
Level of Difficulty
Intermediate
Prerequisites
California Fiduciary Taxes Part 1: Form 1041 Conformity Rules
Advance Preparation
Although not required, the Form 1041 Advanced Series (4 parts) is recommended prior to attending this California-specific series.
Learning Objectives
Major Subjects
- Review the California Revenue and Taxation Code that Authorizes Throwback Taxation
- Identify when the California Throwback Rules Applly to a Particular Beneficiary
- Understand the Calculation of the Throwback Tax and the Forms Required to be Filed by the Entity and the Beneficiary
- Review Some Planning Strategies Involving Trust Transfers to Trusts
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.