7 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Leaving California for Texas, Florida, Nevada or abroad: who is a California resident under the residency regulations, domicile versus residence, the closest-connection test, the nine-month presumption and six-month visitor rule, the change-of-residence date in a part-year year, which California-source income (real estate, installment sales, wages for work in California, partnerships, non-competes) stays taxable after the move and when retirement income does not, and the records that decide a residency audit.
California pass-through entity (PTE) elective tax skill for partnerships, LLCs taxed as partnerships and S corporations: who qualifies and who can consent, the extension by SB 132 to taxable years beginning before January 1, 2031, the June 15 payment and the credit reduction when it is missed or short, qualified net income for resident and nonresident owners, Form 3804, Form 3893 and the owner credit on Form 3804-CR, OSTC ordering, group returns and withholding, and the federal deduction under IRS Notice 2020-75.
California LLC annual tax and LLC fee for tax year 2026: who owes (organized, registered or doing business), the annual tax and the reduced first-year rate from 2027, fee bands, Form 3522, 3536 and 568 deadlines, penalties and cancellation.
California Form 540 for full-year resident sole proprietors and single-member LLC owners, tax year 2026 with 2025 filing notes: Schedule CA adjustments (no bonus depreciation, California section 179 limit, no QBI or HSA deduction), deductions, brackets, exemption credits, Behavioral Health Services Tax, AMT, renter's credit, CalEITC and YCTC, deadlines and estimated tax.
Tier 2 California content skill for computing California estimated tax payments under Form 540-ES for full-year California residents who are sole proprietors or single-member LLCs disregarded for federal tax. Covers the California 30/40/0/30 installment schedule (NOT equal quarterly like federal), due dates (April 15, June 16, September 15, January 15), the 100% prior-year safe harbor, underpayment penalty computation on Form 5805 / 5805-F, required annual payment rules, interaction with federal estimated tax (separate payments to separate agencies), and withholding credits from W-2 or backup withholding. Defers income tax computation to ca-540-individual-return and SMLLC franchise tax to ca-smllc-form-568. MUST be loaded alongside us-tax-workflow-base v0.1 or later. California residents only. Tax year 2025.
Intake for a full-year California resident freelancer (sole proprietor or single-member LLC), tax year 2026 with 2025 extension notes: scope questions, documents, 1099-NEC and DE 542 duties, ABC test, seller's permit, LLC charges, and federal and California estimated tax, routed to the return Guides.
Final orchestrator skill that assembles the complete federal and California filing package for California resident sole proprietors and single-member LLCs disregarded for federal tax. Consumes outputs from all federal content skills (bookkeeping, Schedule C/SE, QBI, retirement, SE health insurance, quarterly estimated tax, federal assembly, 1099-NEC) and all California content skills (540 individual return, 540-ES estimated tax, 568 SMLLC where applicable, 3853 coverage) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final taxpayer action list with payment instructions, filing instructions, and 2026 planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside us-tax-workflow-base v0.2 or later and all content skills listed above. California residents only.