2005 Guidebook to California Taxes: Includes Personal, Income Tax Return, Preparation Guide

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CCH’s Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes. The 2005 Guidebook is the 56th Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions to press time. It is authored by CCH Tax Law Editors in consultation with Russell S. Bock, the original creator of the Guidebook. Additional editorial analysis in the Guidebook is provided by highly-regarded tax practitioners, Bruce Daigh and Matt Stolte of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns–for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The California Guidebook is designed to accomplish four main objectives: 1. Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. 2. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. 3. Present a readable quick reference to the personal income tax and taxes on corporate income. 4. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. For additional research, references to CCH’s CALIFORNIA TAX REPORTS, CCH’s STANDARD FEDERAL TAX REPORTER, CCH’s INHERITANCE, ESTATE & GIFT TAX REPORTS, and CCH’s UNEMPLOYMENT INSURANCE REPORTS are provided throughout.

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